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  3. Law: Taxation & Customs

procès-verbal de flagrance fiscale

English translation: Tax assessment notice for blatant fraud (detection in flagrante delicto)

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:procès-verbal de flagrance fiscale
English translation:Tax assessment notice for blatant fraud (detection in flagrante delicto)
Entered by: dholmes (X)

12:02 Jul 31, 2009
French to English translations [PRO]
Law/Patents - Law: Taxation & Customs / French GTC articles
French term or phrase: procès-verbal de flagrance fiscale
Article L.68 of the French GTC : "Lorsque l'administration fiscale a dressé un procès-verbal de flagrance fiscale..."
Part of tax reassessment notice to a company, which includes legal texts. There is no further information on the said report.
dholmes (X)
France
Local time: 01:36
Tax assessment notice for blatant fraud (detection in flagrante delicto)
Explanation:
Tax Penalties & Sanctions in France
In serious cases of manifest and blatant fraud, known as flagrance fiscal, the tax authority may act immediately to seize effects and impose a fine of up to €10,000.
As a rule, this substantial power, introduced in 2007, is expected to be used only very rarely, and then only against business activities, where there is the risk that the ability of the tax authority to may not be able to recover unpaid taxes if it does not act immediately e.g. liquidation of business.
If the authority conclude that there is a case of serious and deliberate fraud, involving a significant sum of money, then, if you are found guilty, as well as a major fine, you are liable for up to 5 years imprisonment.
Selected response from:

Carmy Tutino
Canada
Local time: 01:36
Grading comment
Thank you very much !
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +4Tax assessment notice for blatant fraud (detection in flagrante delicto)
Carmy Tutino
2tax corruption report
MatthewLaSon
2 -1notice of tax flagrance
Penny Hewson (X)


Discussion entries: 4





  

Answers


1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +4
Tax assessment notice for blatant fraud (detection in flagrante delicto)


Explanation:
Tax Penalties & Sanctions in France
In serious cases of manifest and blatant fraud, known as flagrance fiscal, the tax authority may act immediately to seize effects and impose a fine of up to €10,000.
As a rule, this substantial power, introduced in 2007, is expected to be used only very rarely, and then only against business activities, where there is the risk that the ability of the tax authority to may not be able to recover unpaid taxes if it does not act immediately e.g. liquidation of business.
If the authority conclude that there is a case of serious and deliberate fraud, involving a significant sum of money, then, if you are found guilty, as well as a major fine, you are liable for up to 5 years imprisonment.

Example sentence(s):
  • "So hopefully you now understand why Geithner was appointed Treasury Secretary, despite being guilty (although given immunity) of blatant tax fraud"
  • "We are keenly aware of the difference between aggressive tax planning and blatant tax fraud," Eileen Mayer, IRS criminal investigation chief

    Reference: http://www.french-property.com/guides/france/finance-taxatio...
Carmy Tutino
Canada
Local time: 01:36
Native speaker of: Native in FrenchFrench, Native in EnglishEnglish
PRO pts in category: 4
Grading comment
Thank you very much !

Peer comments on this answer (and responses from the answerer)
neutral  B D Finch: I like it, but would the word "blatant" be used in this context? Wouldn't they pussy-foot around it a little?
6 hrs
  -> I believe that if you read the reference it will answer your question.
agree  rkillings: Yep, "blatant fraud" is almost a term of art in this context.:-)
17 hrs
  -> Thank you
agree  Penny Hewson (X): Yes, this is better.
19 hrs
  -> Thank you
agree  George C.
21 hrs
  -> Thank you
agree  Nektaria Notaridou
12 days
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): -1
notice of tax flagrance


Explanation:
I don't like it much but that is how KPMG have chosen to translate it; I think it is a fairly new concept in French law so there may not be many examples


    Reference: http://www.us.kpmg.com/microsite/TNF-Europe/2008/Feb/TNFEUR0...
Penny Hewson (X)
United Kingdom
Local time: 00:36
Specializes in field
Native speaker of: English
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
disagree  B D Finch: Perhaps KPMG need to get a different translator. This is just not English. There are some other examples of bad writing in your refrence, e.g. 'companies with a “real estate predominant character”'!
6 hrs
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4 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5
tax corruption report


Explanation:
Hello,

issues a tax corruption report?

procès-verbal = report (here)
de flagrance fiscale = tax corruption?

I hope this helps.

MatthewLaSon
Local time: 19:36
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 17
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