Criminal court’s role in controlling compliance of administrative procedures carried out by the tax authorities: Supreme Court reaffirms restrictive nature of the criminal court’s role

Written by Ghislain de Foucher and Chloé Méléard

Published in Dalloz Actualité

The Criminal Division of the French Court of Cassation has reaffirmed the long-standing principle of independence of administrative and criminal proceedings, ruling that the only defects impacting the tax proceedings prior to initiation of criminal proceedings that may be reviewed by the criminal court are the failure to inform taxpayers of their right to be assisted by legal counsel and the absence of oral and adversarial debate with the tax officials. Read more