Copying and distributing are prohibited without permission of the publisher

How multinationals can prepare their French subsidiaries for tax raids

15 November 2012

Joe Dalton

A worrying trend is emerging for taxpayers in France, because the tax authorities are increasingly targeting foreign multinationals with French subsidiaries in tax raids.

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 was legal.

Tax 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 trialists.

  • 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: nburroughs@euromoneyplc.com, Tel: +44 (0)207 779 8379

Subscribe now

Subscribe today to gain full access to International Tax Review.

Subscribe

Free trial

Take a free trial now and gain 7 days of full access to International Tax Review.

Free trial





International Tax Review Profile

RT @JolyonMaugham: @IntlTaxReview I believe the noun is "tweep"

Jul 2 2015 01:42 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Must agree on that one. Perhaps a tax tweeter (twitterer?) of the year? https://t.co/02ZUaIlbZe

Jul 2 2015 01:41 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @friedmanllp: #BEPS relies on buy in from jurisdictions like the US. @IntlTaxReview shares why the hard yards may still lie ahead: http:…

Jul 2 2015 01:32 ·  reply ·  retweet ·  favourite
International Tax Review Profile

You may be on to something with that award! We'll give it some thought. https://t.co/ayN5x6I4vb

Jul 2 2015 01:32 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Investors raise tax concerns at Arun Jaitley’s roadshow in US https://t.co/GxlUolfV5l via @sharethis Indian FM struggles to convince

Jul 2 2015 08:52 ·  reply ·  retweet ·  favourite
International Correspondents

After the Irish budget, what would make you more likely to put more substance into Ireland?