Tax control, digitalization, accounting records, FEC, tax administration, France, tax laws, data mining, ERP, Oracle, SAP, tax dispute, tax sanctions
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Abstract
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Abstract
The French tax administration has implemented a digitalized tax control system, requiring companies to submit accounting records in a dematerialized form, enabling remote audits and increasing the risk of sanctions for non-compliance.
Contents
A practical methodology of the new tax control
Tax Administration through the Prism of Informatization
The Company through the Prism of Informatization
The New Challenge of Tax Litigation in the Face of Dematerialization
The Mutation of Tax Litigation
The Immutable Principles of Litigation Put to the Test
A practical methodology of the new tax control
Tax Administration through the Prism of Informatization
The Company through the Prism of Informatization
The New Challenge of Tax Litigation in the Face of Dematerialization
The Mutation of Tax Litigation
The Immutable Principles of Litigation Put to the Test
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[...] - Gouyet, R. (2018). The main principles of fiscal control of computerized accounting. Gestion & Finances Publiques, 80-85. doi:10.3166/gfp.2018.00038. - Lambert-Wiber, S. (2017). The fiscal control of companies in the era of dematerialization. Gestion & Finances Publiques, 92-98. doi:10.3166/gfp.2017.00127. [...]
[...] None of them emphasize organizational systems, giving a prominent place to actors. Others agree on the resources used, ensuring a set of methods dedicated to grouping and sending certain data and information to ensure the proper functioning of an organization. Article 120-1 of the General Accounting Plan proposes a definition through the prism of its purposes. It is thus in the aim of reflecting a faithful image of the assets that the administration, the auditor, and even companies must understand the importance of the system and the interest of the latter. [...]
[...] Thus, this practice heavily favors the tax administration as in practice far from it for an error to slip onto a tax bundle. The administration thus holds a deterrent sanction aimed at preventing the taxpayer from making a statement of negligence during transmission. It is worth noting that the paper declaration has not completely disappeared from the tax circuit. In fact, it is only in exceptional cases that electronic transmission can study a correction by paper declaration. This solution was ingeniously envisioned by the legislator in order to allow more flexibility to companies experiencing technical-practical difficulties that led to the rejection of their initial request. [...]
[...] The Enterprise through the Prism of Informatization Faced with the significant resources deployed by the administration to comply with legislation, a significant number of companies have had to adapt, more or less successfully, to the new tax control informatization systems. Firstly, the implementation of tele-procedures by the administration has led to the development of numerous software solutions ensuring compliance with administrative requirements. However, practitioners have raised numerous criticisms regarding this new system, which some consider too intrusive. 1. Enterprises concerned Now, it is the responsibility of all companies under a real tax regime to teletransmit their declarations, their remuneration, as well as their VAT credit refund, without forgetting the payment of corporate tax and finally salary tax. [...]
[...] Gestion & Finances Publiques, 58-65. doi:10.3166/gfp.2018.00035. - Michel, M. (2017). The dematerialization of fiscal control of companies: The transmission of FEC and the problems encountered by accounting professionals. Gestion & Finances Publiques, 99-103. doi:10.3166/gfp.2017.00128. - Pissaloux, J. & Buisson, J. (2017). [...]
