{"id":262060,"date":"2024-09-12T09:22:54","date_gmt":"2024-09-12T07:22:54","guid":{"rendered":"https:\/\/group-gac.com\/?p=262060"},"modified":"2025-08-07T11:34:59","modified_gmt":"2025-08-07T09:34:59","slug":"nouvelle-legislation-pour-lutter-contre-la-fraude-fiscale-organisee","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/new-legislation-to-combat-organized-tax-fraud\/","title":{"rendered":"New legislation to combat organized tax fraud"},"content":{"rendered":"
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Article 113 of law no. 2023-1322 of December 29, 2023, incorporated into the General Tax Code (CGI) by article 1744, introduces a new offence to punish intermediaries who facilitate tax fraud<\/strong>. These players, often consulting or financial professionals, make available fraudulent schemes or devices enabling their customers to avoid paying taxes. This offence is distinct from the offence of tax fraud under article 1741 of the French General Tax Code (CGI).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Objectives of the law: a response to organized tax fraud<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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The intermediaries targeted by this new provision are those offering, for example, false tax domiciliation schemes abroad, schemes designed to unduly increase a company's expenses or evade revenue, or and the creation of tax credits<\/a> fictitious<\/strong>. Overseas tax exemption schemes are also concerned. The article also points the finger at people who, via private accounts on social networks, encourage their subscribers to benefit from tax refunds in exchange for remuneration.<\/p>

This tightening of the legislation is intended to close a legal loophole: previously, \"these promoters of fraudulent schemes could only be prosecuted on a case-by-case basis for the tax fraud committed by each of their clients, even though they may provide assistance to many taxpayers.<\/em>\"<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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What are the characteristics of organized tax fraud?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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The offence of providing tax evasion instruments<\/strong>\u00a0consists in providing, free of charge or in return for payment, means or services designed to fraudulently evade taxation. According to article 1744 of the CGI, \"this offence consists of the provision, free of charge or against payment, of one or more legal, fiscal, accounting or financial means, services, acts or instruments<\/strong>\u00a0with the aim of enabling one or more third parties to fraudulently evade the assessment or payment of all or part of the taxes mentioned in the General Tax Code.<\/em>\"<\/p>

The resources made available include \".opening accounts or taking out policies with organizations established abroad<\/em>\"or \"providing or justifying a fictitious or artificial tax domicile abroad.<\/em>\"He is Please note that this assistance may be free of charge<\/strong> (for example, as part of an entity's internal service) or remunerated in proportion to the tax evaded<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Organized tax fraud: what are the penalties?<\/h2>\t\t\t\t<\/div>\n\t\t
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The penalties for this offence are severe<\/strong>. Natural persons incur \"three years' imprisonment<\/em>\"and \"250,000 fine<\/em> or even \"five years' imprisonment and a \u20ac500,000 fine<\/em>\"If the fraud is facilitated via online communication services. Additional penalties, such as deprivation of civil rights or disqualification from holding certain positions, may also be imposed.<\/p>

As for the legal entities<\/strong>they risk a fine of up to five times the amount applicable to natural persons<\/strong>as well as sanctions such asdissolution<\/em>\", \"permanent or temporary closure of establishments<\/em>\"or \"permanent or temporary exclusion from public contracts.<\/em>\"<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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What are the key points of this updated administrative doctrine?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Here are the main points to remember from the update of the administrative doctrine with article 113 of the Finance Act 2024:<\/p>