On Tuesday May 9, 2023, the Minister in charge of Public Accounts, Gabriel Attal, announced new measures to combat tax evasion. By the end of the five-year term, 1,500 additional tax officials will be responsible for carrying out more checks. The government wants to achieve a 25% increase in the number of tax audits “on large estates”.
The French tax system is declarative: the tax is calculated from the declarations of the taxpayers themselves. In order to ensure that these declarations are validated, the tax authorities monitor various points to unmask those who attempt to defraud. The administration pays particular attention to fictitious charges, inconsistencies or even an overly conspicuous lifestyle on social networks… In case of doubt, it can carry out a tax audit.
As part of its mission of tax control, the administration can carry out searches and investigations. It can carry out cross-checks by requesting clarifications or justifications from the persons or companies concerned by the tax audit. The tax authorities can also resort to a more in-depth control, in the form of an accounting audit or a contradictory examination of the personal tax situation (ESFP).
However, the powers of the administration are not unlimited. The tax authorities must comply with mandatory procedures and deadlines. In addition, the taxpayer has rights and guarantees. Discover in the slideshow below 5 rights of taxpayers facing the tax authorities.
