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

#Shome leads new international #tax research think-tank http://t.co/eE13waadav #India You read about it here first: http://t.co/w104ssRFsS

Aug 26 2015 12:14 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @taxsafari: CbCR examined; is this a transparent effort to shift taxes, Sept 2015 Int'l Tax Review article:…https://t.co/RUb0X6KaT5

Aug 26 2015 10:20 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @joestanleysmith: China's #VAT roll-out programme is making it difficult to get money out of #China - see my @IntlTaxReview feature late…

Aug 26 2015 10:17 ·  reply ·  retweet ·  favourite
International Tax Review Profile

Our #ArticleOfTheWeek (contributed by @PwC_Luxembourg) is available to read for free on our #facebook page http://t.co/7JkhGVMutQ

Aug 26 2015 10:11 ·  reply ·  retweet ·  favourite
International Tax Review Profile

RT @masayoshimu: Airbnb will make you pay tourism taxes in Paris as of October http://t.co/uO2uDSX51j How Airbnb Is Taking Over Paris http:…

Aug 26 2015 04:36 ·  reply ·  retweet ·  favourite
International Correspondents

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