DGFIP opens up to “name & shame” – Option finance, October 17, 2023 (E. Quentin)

Five years almost to the day after the law granted it this option, the Direction Générale des Finances Publiques (DGFIP) has just published the name of a company involved in tax fraud for the first time. Although the scope of legal entities likely to fall under this new type of “name & shame” appears limited, other decisions of this nature are likely to follow.

Article by Arnaud Lefèvre, published in Option Finance on October 17, 2023, with a quote from Eric Quentin (partner Hoche Avocats), on the issues of tax fraud and “name and shame”.

Link to article

Option finance of October 17, 2023

Texts cited:

Law no. 2018-898 of October 23, 2018 on the fight against fraud

Article 1729 A bis of the French General Tax Code