Tax criminal defence lawyer
Tax criminal law is played out on different ground from the audit: before the criminal judge, where what is at stake is no longer only financial but personal — imprisonment, fines, a criminal record, additional penalties. Since the 2018 reform that ended the so-called "verrou de Bercy", the tax authorities must report to the public prosecutor any case above certain thresholds: the shift from audit to prosecution is no longer the exception. The firm intervenes at every stage of the procedure.
Criminal defence of the taxpayer
- Tax fraud and aggravated tax fraud (article 1741 of the French Tax Code)
- Failure to file, concealment of sums, undeclared assets abroad
- VAT fraud and laundering of the proceeds of tax fraud
- Assistance in police custody, interviews and judicial investigation
- Criminal court hearings and guilty-plea procedure (CRPC)
Anticipating from the audit stage
- Accounting audits and personal tax situation reviews (ESFP)
- Responding to reassessment notices and hierarchical appeals
- Dawn raids and seizures (article L16 B of the French Tax Procedure Code)
- Mandatory reporting to the prosecutor (article L228 LPF): identifying the risk early
- Voluntary disclosure before proceedings are brought