After Google's Paris headquarters were recently raided by
the authorities, and the Paris Court of Appeals validated the
investigation, companies must prepare themselves if they want
to uphold their rights and minimise the intrusion.
The Paris Court of Appeals ruled, in the case of Google
Ireland, Google France v. Administration Fiscale last
month, that a tax raid on Google France's Paris headquarters
raids, which are different to tax audits, and require a warrant
obtained from a judge before the authorities can proceed, were
deemed to be in compliance with Article L-16-B of the French
tax procedure code.
Alain Recoules, of Arsene Taxand, has been present at
several of his client's offices during such raids, and said many companies
can be ill-prepared for them.
"The tax authorities do not have to give any notice of the
raid and will arrive at the taxpayer's premises early...
This article is locked content, available to current subscribers or triallists.
- Current subscribers or trialists - Please log in to view this article in full.
- New users - Please take a free 7 day trial.
- Expired subscribers or trialists - Please subscribe to gain immediate full access.
If you think you've received this message in error, please contact your account manager, Nick Burroughs:
Email: firstname.lastname@example.org, Tel: +44 (0)207 779 8379
Subscribe today to gain full access to International Tax Review.
Take a free trial now and gain 7 days of full access to International Tax Review.