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France Boosts Tax Fraud Prosecution
30 October 2018
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The French Parliament recently passed a new law that changes key procedural aspects of tax law enforcement and should result in an increased number of tax fraud criminal prosecutions.
In order to help prosecutors manage the likely inflow of tax fraud cases, the new law extends the scope of the French pre-trial guilty plea and deferred prosecution agreement to such cases.
Unfortunately, the new law does not address still unresolved questions regarding the impact of self-reporting and other forms of cooperation on the terms of deferred prosecution agreements and the criteria used by authorities to decide whether to offer such an agreement.
White Collar & Regulatory Defense
Antoine F. Kirry
Frederick T. Davis
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