Towards a “criminalization” of tax law: The french approach

• Autores: Daniel Gutmann
• Localización: European taxation, ISSN 0014-3138, Vol. 51, Nº. 7, 2011, págs. 271-275
• Idioma: inglés
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• Resumen

  • 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.