THE INSTITUTE’S OBJECTIVES

The IDPF² was created with strong support to accompany the creation of this new hybrid subject matter, which mixes the culture and practice of tax law, themes fundamental to public law, criminal law and fundamental themes of private law, in an ever-changing economic world.

It was created as a laboratory of ideas whose premise is to gather professionals from law and accountancy (lawyers, magistrates, academics, financial experts …) in a structure dedicated to sharing experiences and discussion regarding the development of defence and prosecution practices for fiscal and financial criminal offences.

Our institute aims to analyze, dissect and “lay some of the building blocks “of this branch of law in its own right and to suggest new practices for the taxpayers concerned and the practitioners who are representing or prosecuting them.

Also concerned with individual freedom, our Institute wishes to be a real force for proposals and warnings on possible abuses that could be the result of a clumsy combination of criminal law and tax law, two “worlds” with such different basis’s and practices.

Participation in the legislative discuss about the creation of criminal tax and financial laws will allow the IDPF² to become a vigilant and respected authority, with proposals to relay to the authorities concrete concerns in this area.

NECESSARY INTERPROFESSIONNALITY

Inter-professional sharing is essential to the creation of any punitive tax law.

The principle of the independence of criminal and fiscal procedure is now a significant obstacle to correct administration of justice since it prevents the Judicial Institution as a whole from providing a clear and consistent response within the context of the treatment of fiscal offences.

Recent debates on legislative drafts for fighting tax fraud have pointed out the divergence (technical or “cultural”) between judicial and administrative bodies.

An inter-professional collective reaction becomes necessary. The Institute aims to create a “bridge” of discussion and analysis on every issue, while strictly respecting the duty of reserve for each body.

The Institute’s inter-professionalism guarantees the independence of each body represented in an identical manner and enabling each one to enrich themselves in the comprehension of other points of view and experiences to be shared between one another.

The institute will be vigilant in guaranteeing that the discussion, ideas and analysis of the work by each body is in tune with the spirit, philosophy and ethical rules of each of these. It is therefore important that the Institute constantly coordinates correct compliance with the desired recommendations with a referee from each body.