Tax fraud: the Senate voted to loosen the "lock of Bercy"

The Senate loosed the "Bercy lock" in the night of Tuesday to Wednesday, which gives the tax authorities a monopoly on criminal prosecution for fraud, by adopting the anti-fraud bill on first reading. It is "to remove the lock Bercy and replace it with a mechanism that reserves the accumulation of administrative and criminal penalties to the most serious cases of fraud," said the rapporteur-general of the Finance Committee Alberic Montgolfier (

These frauds must meet three cumulative criteria: the application of penalties of at least 80%; an amount greater than a threshold set by decree of the Conseil d'État; finally, either a reiteration of the facts, or aggravating behaviors. But several senators felt that this device was insufficient and tabled similar amendments to go further. Éric Bocquet (ECRC, majority communist) thus estimated that "this text remains modest, being content with cosmetic measures, and wishing to make acceptable the maintenance of the lock Bercy."

"The provisions that organize the lock Bercy not are not suppressed, "said the socialist Sophie Taillé-Polian, for whom" the proposed development is largely insufficient ". "This is not to clog the courts, but the proposed criteria are too narrow and, in addition, cumulative," she said. "We have a text + Canada Dry +", launched Nathalie Goulet (UC). "It looks like the removal of the lock Bercy, but it does not remove the lock Bercy."

The National Assembly must still study the text

Their amendments were rejected by 207 votes against, LR, 9 UC, 20 LREM and the Independents, and 105 for, PS, CRCE, 9 UC and 18 RDSE (with a radical majority). "For the first time, I will not give a favorable opinion, but an agreement in principle" to this deletion, announced the Minister of Public Accounts Gérald Darmanin. "The National Assembly will no doubt wish to improve the writing of this article," he added, saying that "the keys to the lock are probably in Parliament" to "it will return to establish criteria". The Minister has also pbaded an amendment providing that "the criterion of reiteration does not apply to a person subject to a declaration to the High Authority for the Transparency of Public Life", referring to the case of his PS predecessor Jérôme Cahuzac

The "bolt of Bercy", defended by the tax administration in the name of "efficiency", has been the subject of recurrent criticism from badociations and magistrates, who blame him to hinder the freedom of action of judges and to promote opacity. Designed to better detect fraud "and" better punish ", the anti-fraud bill includes the possibility of publicizing the names of fraudsters, in order to fight more effectively against tax evasion.The senators also strengthened the fight against VAT fraud on the internet. "This is a mbadive fraud in online commerce, including on recognized sites."

On the other hand, they confirmed the deletion of a new A tax investigation service within the Ministry of the Budget, proposed by the government The rapporteur Nathalie Delattre (RDSE) considered that he would have competed with the national brigade of repression of the fiscal delinquency that already exists in Bercy. provided new rights of access for law enforcement officers and specified the terms under which digital platforms will provide the tax administration with the information they need. useful for combating tax fraud. They also approved the strengthening of the fight against tobacco trafficking by punishing more severely illicit channels of sale and doubling the amount of penalties for manufacturing, holding, selling and transporting illegal tobacco that can reach up to 5,000 euros. The text must now be considered in first reading by the National Assembly.

(With AFP)