It is difficult to reconcile the rule of professional secrecy with the investigative powers of the administration. The question of compatibility for any investigative activity of the administration necessarily arises, and in particular for the right of communication.
Corporate taxation
Tax rescripts
It is often important to know in advance the position of the tax authorities on a factual situation presented to them, but also, more specifically, on the interpretation of a tax text or measure on which they have no position. In this sense, a tax rescript is a response from the tax authorities to a question from the taxpayer concerning the interpretation of a tax provision in force, or a factual situation with regard to tax law.
The fight against tax fraud: what action has been taken on the recommendations of the Senate’s fact-finding mission?
In 2022, collections after tax audits reached 14.6 billion euros, i.e. 8.2% and 1.2 billion euros more than in 2021, according to the February 23, 2022 press release from the Ministry of the Economy and Finance. An opportunity to take stock of the follow-up to the recommendations made by the information mission on the fight against tax fraud and evasion in its report of October 25, 2022.
The imposition of the metaverse: challenges and issues
If the metaverse is a real craze for tech companies and multinationals, this virtual world also raises many questions about the applicable legal and tax rules.