Unlawful set-ups, 17 tax schemes ear-marked by the administration

April 23rd 2015

In the context of a preventive approach, and to provide legal security to the tax payers by informing them of the risks they would be taking by setting up or retaining set-ups intended to unduly reduce taxation, the administration (http://www.economie.gouv.fr/dgfip/carte-des-pratiques-et-montages-abusifs) reported 17 tax schemes that it considers to be unlawful.

This publication is accompanied with a regularisation procedure for the tax payers who would already have had recourse to one of these tax schemes.

While some of the cases referred to are clearly fraudulent or unlawful, the registration on this list in certain cases like those who register in what is commonly called the “management package”, given the extant incomprehensive case law, gives rise to more discussion, even if admittedly there could have been an unlawful use of these devices.

“Much ado about nothing”?