Question 103 — public finances

Summary

Ms. Christine Pires Beaune questions the Minister of Action and Public Accounts on the implementation of article 109 of the finance law for 2017. Intended to fight against international tax fraud by allowing the tax administration to compensate advisors, this experimental system lasting 2 years starting on January 1, 2017 aims to enable the administration to validate, exploit and use documents obtained by this means to oppose them to identified taxpayers, potentially in an irregular tax situation. The Government wishes to act on spending, but the tax revenues generated by the detection of international tax evaders are also a major means of reducing the public deficit. At a time when the Court of Auditors notes the critical situation of public accounts, particularly due to lower tax revenues lower than expected from the service for processing corrective declarations (STDR), it is therefore urgent to apply this system. It's a question of tax efficiency and justice. It should be noted that the success of the STDR is fundamentally based on the ability of the tax administration to obtain information on international taxation and thus maintain pressure on evaders who have therefore interest in “spontaneously” regularizing their situation. Also, 6 months after the implementation of the system and without waiting for the report to Parliament planned at the end of the first year, it therefore wishes to know if the system is fully used by the tax administration, in accordance with the spirit of the law, in terms of compensation paid, or in terms of the use and enforceability of the information to taxpayers. identified.

Machine translation from French. The official text remains authoritative.

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