{"id":6916,"date":"2023-12-11T20:47:42","date_gmt":"2023-12-11T19:47:42","guid":{"rendered":"https:\/\/www.altertax-avocats.com\/abus-de-droit\/"},"modified":"2026-10-07T20:01:29","modified_gmt":"2026-10-07T18:01:29","slug":"abus-de-droit","status":"publish","type":"post","link":"https:\/\/www.altertax-avocats.com\/en\/abus-de-droit\/","title":{"rendered":"Abus De Droit"},"content":{"rendered":"

Abus De Droit<\/h1>\n

Abuse of rights is a key issue that cuts across many aspects of French tax and civil law. This complex and often contentious concept warrants a closer look at its definition, implications and stakes for legislators, taxpayers and legal practitioners alike. <\/p>\n

What is Abus de droit?<\/h2>\n

In legal terms, abuse of rights is defined as the intentional exercise of a legal right, with the sole aim of harming others or obtaining an advantage deemed illegitimate by the law. In the Finance Act<\/a>, this notion takes on a particular dimension when it is used to thwart tax schemes devoid of any real substance. <\/p>\n

History and legislative developments<\/h2>\n

The concept of abuse of rights was long confined to civil law before gaining prominence in tax law, particularly with the introduction of Article L64 of the Book of Tax Procedures. This legal framework allows the tax authorities to set aside acts constituting an abuse of rights as unenforceable against them. A recent development, the 2019 Finance Act (Law No. 2018-1317 of December 28, 2018, Art. 109), has expanded the scope of this concept by creating Article L64 A of the Book of Tax Procedures, which targets acts that seek to take advantage of a literal application of laws or decisions contrary to the objectives pursued by their authors and whose primary purpose is to evade or reduce tax liabilities. <\/p>\n

The procedure for punishing abuse of tax law<\/h2>\n

The procedure for abuse of rights proceeds in several stages, during which the tax authority must prove that the acts in question are abusive. Pursuant to Article L64 of the Book of Tax Procedures, it may set aside as unenforceable acts that are fictitious or that\u2014by seeking to benefit from a literal application of laws or decisions contrary to the objectives pursued by their authors\u2014could not have been motivated by any reason other than to evade or reduce tax liabilities. Since the 2019 Finance Act, Article L64A of the same code also targets acts that seek to take advantage of a literal application of the law or court decisions contrary to the objectives pursued by their authors and whose primary motive is to evade or reduce such tax liabilities. Professionals such as tax litigation attorneys<\/a> play a crucial role in defending their clients\u2019 interests against tax assessments related to abuse of rights. <\/p>\n

Role of the Tax Abuse Committee<\/h3>\n

The Committee on Tax Law Abuse was established to provide an independent opinion on the positions taken by the tax administration regarding abuse of rights. In the event of a disagreement over tax assessments issued pursuant to Article L64, the dispute is referred, at the taxpayer\u2019s request, to the committee for its opinion; the tax authorities may also refer the dispute to the committee. The opinions issued are included in an annual report that is made public, which provides a form of assurance to taxpayers. <\/p>\n

Penalties for abuse of rights<\/h3>\n

When an abuse of rights is established, the taxpayer may be subject to severe penalties. In addition to adjustments for evaded taxes and late-payment interest, Article 1729 of the General Tax Code provides for an 80% surcharge in cases of abuse of rights as defined in Article L64 of the Book of Tax Procedures, reduced to 40% when it is not established that the taxpayer was the primary instigator of the acts constituting the abuse of rights or was the primary beneficiary thereof. A 40% surcharge applies in cases of willful noncompliance, thereby reinforcing the deterrent effect of the legislation. <\/p>\n

Practical examples of abuse of rights<\/h2>\n

There are many examples of abuse of rights, often linked to complex tax arrangements such as transfer pricing<\/a>, tax optimization via low-tax countries, or abusive use of tax niches<\/a>.<\/p>\n

Difference with tax optimization<\/h3>\n

It is essential to distinguish between abuse of rights and legitimate tax optimization. The latter consists in applying existing tax provisions to minimize tax burdens, without contravening the spirit of the law. Tax experts, such as tax lawyers in Marseille<\/a>, play an important role in helping you avoid any risk of abuse of rights. <\/p>\n

Frequently asked questions<\/h2>\n

Here is a list of frequently asked questions about abuse of rights.<\/p>\n

What is the difference between abuse of rights and tax fraud?<\/h3>\n

Abuse of rights is a practice which is basically legal, but which is diverted from its primary objective, while tax fraud is a deliberate act of concealment or misrepresentation to avoid paying tax.<\/p>\n

How do tax authorities detect abuse of rights?<\/h3>\n

The administration has investigative powers and can carry out tax audits<\/a>. If an abuse of rights is suspected, a specific procedure is set in motion, which may involve the Comit\u00e9 de l’abus de droit fiscal (tax abuse committee). <\/p>\n

Is it possible to contest an accusation of abuse of rights?<\/h3>\n

Yes, the taxpayer has the right to challenge the assessments: in the event of a disagreement, the dispute is referred to the Committee on Tax Abuse for its opinion at the taxpayer\u2019s request, after which the taxpayer may bring the dispute before the competent courts. The committee\u2019s opinion is advisory and does not prevent either the tax authority or the taxpayer from taking legal action. <\/p>\n

This article is intended to provide a general overview of the concept of abuse of rights, and does not go into all the complex details involved. It is advisable to consult a legal practitioner, such as a lawyer specializing in tax law<\/a>, for personalized advice tailored to individual situations. <\/p>\n","protected":false},"excerpt":{"rendered":"

Abus De Droit Abuse of rights is a key issue that cuts across many aspects of French tax and civil law. This complex and often contentious concept warrants a closer look at its definition, implications and stakes for legislators, taxpayers and legal practitioners alike. What is Abus de droit? 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