In its report on developments in France’s anti-money laundering system between 2012 and 2022, published on February 23, 2023, the French Audit Office (Cour des Comptes) takes stock of France’s anti-money laundering system.
While, like the Financial Action Task Force (FATF) in its latest 2022 evaluation report, the Cour des Comptes notes significant progress in the fight against money laundering, certain shortcomings persist.
Tax inspection
Tax lawyers’ professional secrecy: what are the limits when faced with the investigative powers of the tax authorities?
It is difficult to reconcile the rule of professional secrecy with the investigative powers of the administration. The question of compatibility for any investigative activity of the administration necessarily arises, and in particular for the right of communication.