The sharing of experiences and the dissemination of legal knowledge constitute the leitmotif of IDPF² which will lead to periodic meetings about themes under consideration and being developed within the framework of its activity.
IDPF² INITIATIVES EXTEND AROUND TWO MAIN AXES:
- The organisation of monthly meetings, during which each member will share their experiences on a current theme that relates to the subject.
Everyone should participate and contribute to collaborative thinking, as interactive meetings can be conducted remotely via the internet (webinar).
- The creation of working groups whose purpose is to cover and analyse the legislative, regulatory, doctrinal and legal progresses in this domain, both in France and abroad and to contribute to legal deliberation and the production of good practices for both professionals brought in as defence and those whose task is to prosecute.
- In particular, the establishment of a specific “international” working group from other foreign legal authorities to share criminal tax and financial law practices, for both defence and prosecution, with members of the Institute. This working group will also discuss the integration of European directives and the OCED recommendations in criminal tax and financial law.
THE INSTITUTE’S ACTIVITIES: COMMISSION ORGANIZATION
Several commissions are to be set up. Two commissions will be created immediately. The Technical Commission:
THE TECHNICAL COMMISSION
This provides a study of the legislative, regulatory, doctrinal and legal progress of punitive tax and financial laws; confronts the positions and points of view of different practitioners on the development of this.
Examples of avenues to explore:
- Decryption of statistical data regarding fraudulent behaviour;
- A study of fraud schemes and analysis of the legal and tax implications
- Analysis of points of convergence and divergence for the incentives of administrative and penal sanctions;
- The state of the play and perspectives regarding tax penal policy in France;
- A study of the burden of proof;
- The responsibility of accountancy, legal and tax evasion professionals;
- Deliberation concerning the Commission for Tax Infringements and the specific nature of the prosecution;
- Analysis of the assessment of the opportunity for prosecution;
- A study of the liability of legal persons and of the directorate;
- A study and presentation of the criminal and administrative procedures;
- A comparative study with other punitive regulations…
THE SHARED EXPERIENCE COMMITTEE
Presentation of know-how with regard to legal and practical legislation operations from other professional bodies, to bring a concrete and comparative vision of the procedures and working methods in a perspective of mutual enrichment.
Examples of avenues to explore:
- Confrontation of the procedural structure, means of instruction, the culture of the file;
- The definition of fraudulent schemes with concrete examples and how these developed (specifically concerning each domain, such as those observed in the digital economy …)
- Analysis of the financial means dedicated to these issues and its efficient use;
- Study of the management of the tax audits underpinning criminal conviction (for example, the impact of digitalisation on tax audits and the automatic exchange of information …);
- Analysis of the litigation policy of the fiscal administration…
THE INTERNATIONAL COMMISSION
A study of criminal tax penalties in comparative law and the analysis of defence and prosecution practices in the other sovereign states.
PARLIAMENTARY RIGHTS COMMISSION
A collection of parliamentarians to inform the discussion about fiscal and financial criminal policy.
This Commission is completely independent from the other working commissions with no remit to interfere in discussions relative to the work, but serve only to relay to Parliamentarians the concerns of the members of the Institute.
The possibility for Parliamentarians, on occasional circumstances and by unanimous agreement of the members of the working groups, to intervene to collect practical or theoretical suggestions emerging from within the Institute.