In 2019, the implementation of European regulations fundamentally changed the tax environment for taxpayers and mostly Professionals. You are facing new risks, the criminal risk introduced by article L 228 LPF, the risk of complicity introduced by article 1740 A bis CGI but also by the financial consequences that automatically result from it.
THE CRIMINAL RISK 
Article L 228 LPF clearly imposes an automatic transmission to the Public Prosecutor's Office by the Tax Administration of any case giving rise to a request for adjustment greater than 100,000 €, if the usual and frequent penalties of 40% or 80% are present. Not being captious but this criminal risk opens the door to possible hearings, police custody, and even searches.
Given the tightening of the penalties provided, the offense of tax fraud will, in addition to the risk of damage to the image, aggravated by the mandatory publication of criminal penalties, represent very significant financial stakes, even greater than the increases. The text indeed increases the fine for tax evasion to twice the fiscal avoidance amount.
COMPLICITY
This complicity is governed by article 1740 A bis CGI which:
- Stipulates that when the Tax Administration has pronounced against the taxpayer, a penalty of 80% based on paragraph 1.c of article L 1728, or on paragraph b or c of article L 1729 or on article L 1729 -0 A, any company or individual performing professional activity of legal, financial or accounting advice or of holding property or funds on behalf of a third party, and who intentionally provided a direct service allowing a breach will therefore be sanctioned under the conditions of under article II of this article.
- Set up a tax police. It is interested in high-stake cases, i.e. over 270,000 € and uses tools such as direct debit analysis, text mining, a CFVR algorithm, ... even wiretapping, searches, police custody ...
As a reminder, in 2019 there were 1,826 transmissions to the Public Prosecutor's Office.
DOUBLE LOSS
The conjunction of articles 1740 A bis CGI and L 228 LPF exposes professionals to a double financial penalty. In fact, complicity may result in a penalty "under the conditions provided for in II of this article" (1740 A bis CGI), and an automatic transfer of the file to the Public Prosecutor's Office which cuts the professional off from its client. In addition to the risks in terms of reputation, the professional will be prohibited from communicating with his client, neither defend him nor bill him. The client will be lost to the professional and never receive any assistance when he deems it. It should be noted that most clients have several files under the management of the professional. The payment of the penalty on a specific file may be covered by an insurance against the professional, however the prohibition on communication applies to all files of the client in general. The taxpayer/professional’s business relationship will then be put on hold and at worst case scenario be destroyed. Any flat-rate billing in place is suspended or canceled entirely. And what will be the impact to other customers?
Concerns, fines, loss of fees, damage to reputation ...