The DGFiP and taxpayers: who controls what?
Behind the generic term “tax inspection” lie departments with very different cultures, skills and powers. To know them is to better anticipate. DVNI – Direction des Vérifications Nationales et Internationales (Department of National and International Audits) The DVNI handles audits of large companies (sales > 152 M€ for industry/commerce, thresholds vary according to sector) and […]
Can Tax Law Be Retroactive?
What Do Legal Texts Say? Article 2 of the Civil Code stipulates that the law only provides for the future and has no retroactive effect. However, the legislative value of this rule does not constrain the legislator, who can therefore deviate from it without risk of constitutional censure, provided that more severe penal provisions are […]