Seizure of funds in criminal proceedings: ‘proceeds of the offence of concealed work’ over and above the amount of the contributions or taxes evaded

Written by Ghislain de Foucher and Chloé Méléard

Published in Dalloz Actualité

“While the ‘proceeds of the offence of concealed work’ are still limited to the ‘savings generated through the fraudulent act’ and do not currently include the income from the activities in question, the Criminal Division has now provided a new definition of this concept broadening the potential asset base for seizure and confiscation’.” Read more