2022-10-24 22:00:00
The summary
In 2021, the tax audit made it possible to bring 10.7 billion euros to the State. The amounts recovered have increased by nearly 37.5 percent since the entry into force of the law of October 23, 2018 on the fight against fraud. Although undeniable progress has been made, these encouraging results do not however allow us to conclude that our normative arsenal in the fight against fraud and tax evasion is fully effective, especially in the absence of an evaluation the extent of these phenomena.
The Finance Committee decided to set up an information mission in February 2022, the primary purpose of which was to carry out an in-depth assessment of the effectiveness of our legal arsenal in the fight against fraud, and in priority of the mechanisms of the aforementioned law of October 23, 2018, several of which were adopted on the initiative of the Senate. This fact-finding mission is also a continuation of the work undertaken by the Finance Committee in recent years, as part of the working group on the digital economy of 2015 and 2017 and the round tables organized at the end of 2021 the day after. the publication of the Pandora Papers and the revelations about the Cumex Files.
It emerges from the work of the fact-finding mission, whose rapporteur is Jean François Husson, that, if certain measures, such as the relaxation of the “Bercy lock” or the introduction of a principle of joint and several liability of platforms in line, have been a welcome reinforcement of our normative arsenal, there is still room for improvement. The fact-finding mission therefore does not conclude that it is necessary to carry out a “tax revolution”, but formulates several proposals for adjustments and developments to ensure the full effectiveness of the fight against fraud and tax evasion, which either nationally or internationally.
The fact-finding mission proposes 20 recommendations aimed at promoting better assessment of fraud and datamining tools, streamlining relations between the tax administration and the courts, strengthening the provisions in the fight against VAT fraud , to guarantee the effectiveness of data access systems for tax audit officials and to fight against the proliferation of abusive arrangements on an international scale.
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