In the event of aggravated tax fraud, the finance law for 2024 adds an additional penalty : deprivation of the benefit of a reduction in income tax or real estate wealth tax. This measure is applicable to offenses committed on or after January 1, 2024..
Tax control and new technologies
The finance law for 2020 launched an experiment, for a period of three years, aimed at authorizing tax and customs to collect and exploit, by means of computerized and automated processing not using any facial recognition system, content freely accessible on websites that may reveal the existence of certain breaches. This experiment is extended for a period of two years. Inspectors will be able, for example, to create accounts under a pseudonym. This expansion is all the more significant when we know that 50% of tax audits are triggered using artificial intelligence..
Tax advisors are encouraged
The “compensation system” for tax advisors is perpetuated. Clear, people denouncing tax fraud can be paid for this…
Accounting audit
It has always been accepted that an accounting audit can be held in a place other than the company, subject to request from the company, and that this change of location is accepted by the tax administration services in charge of control. The finance law for 2024 adjusts the legal principle of on-site control in order to authorize the administration to propose the relocation of external tax controls. This measure is applicable to controls initiated from January 1, 2024.
