France Boosts Tax Fraud Prosecution
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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.