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
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 was legal.
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
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