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Tax evasion is usually misunderstood, so I wrote this to improve the overall comprehension of the phenomenon. Strictly speaking Strictly speaking, the definition of tax fraud Under Article 1741 of the General Tax Code (French CGI), which I invite you to read (all CGI, not only Article 1741). In summary, a person is guilty of tax evasion when she fraudulently withdrawn or attempted to fraudulently evade tax, regardless of the means used. As an offense, the punishment is within the jurisdiction of the ordinary courts, particularly in the first instance criminal courts. The maximum penalty (except in special cases) is € 500,000 fine and five years imprisonment. Given the presumption of innocence is a tax evader who was convicted of tax fraud by a criminal court. Otherwise, we may be suspect, indicted, defendant, about a correction of tax administrative penalties with willful default, or even fraudulent, but it is not guilty of tax evasion, ie: innocent. In a broader sense In a broader sense (legally wrong), that is to say to the man in the street, the reporter, or even often the parliamentary, tax evasion seems to encompass all the mistakes, good or bad faith by the taxpayers. The correction of these errors falls within the work of the tax authorities may also impose various sanctions (eg increases of 40% in case of willful misconduct or 80% in case of fraudulent). Oddly, the administrative penalty is applicable without recourse to a judge. It is the initiative of the taxpayer that a judge (usually administrative) may be hearing the case. In an even broader sense In an even broader sense, and clearly abusive, perfectly legal tax optimization are sometimes called tax evasion. This is essential for political statements, combining moralism, populism, and legal error. For example, a taxpayer leaving (actually) the French tax residence to escape the ISF can be criticized on moral or political, but not a legal: it exercises its right to freedom of movement, including guaranteed by the European Convention on Human Rights. It optimizes the situation without making any error of law. This is not a scam, either near or far. To learn more about tax evasion tactics and all, please visit (FR) : droit fiscal paris and cabinet fiscaliste paris.
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