Towards a “Criminalization” of Tax Law: The French Approach

Journal
Gutmann, D.
France
European Taxation 2011 (Volume 51), No. 7
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author, in this article, traces the increasing criminalization of tax law in France. He begins by outlining the general approach of French practice and regulations before focusing on the distinction between abusive tax planning and tax fraud, as well as the debate over whether or not penalties have become too excessive and inflexible.