DGFIP Deontology Guide: Conflict of Interest Prevention

Extract

[...] Strict deontological obligations aimed at preventing conflicts of interest A. The duty of probity and disinterestedness of the tax agent Article L. 121-1 of the CGFP requires every public official to perform their duties with dignity, impartiality, integrity, and probity. These fundamental values find application in the tax sector where the missions entrusted to agents expose them to temptations of abuse of power. Thus, every agent is required to act with honesty and disinterestedness, both within the framework of their duties and in their private life. [...]

[...] Any advantage received in connection with the missions exercised is prohibited. This requirement is accompanied by the prohibition for the agent to solicit or accept loans or other forms of gratification from taxpayers. B. Des incompatibilities juridiques and fonctionnelles rigoureusement encadrées The tax agent must refuse any activity, function or interest incompatible with their status. It is strictly forbidden for them to contract personal interests in operations or structures they control or supervise, at the risk of falling under the offense of illegal taking of interests. [...]

[...] This power implies exemplary deontological requirements, among which the prevention of conflict of interest occupies a central place. It is defined by Article L. 121-1 of the CGFP as any situation in which a public agent sees his or her personal interests opposed, directly or indirectly, to the missions entrusted to him or her in the general interest. In a context where probity, integrity, neutrality, and impartiality are required of all public agents, the DGFIP's deontology guide specifies that « the tax agent commits to placing the interests of the tax administration above his or her personal interests ». [...]

[...] Des mechanisms of control and alert institutionalized In order to anticipate and detect conflicts of interest, several mechanisms are provided. The agent has the obligation to declare any actual or potential conflict of interest, or any situation that may expose them to such a conflict. In case of doubt, they are required to address their superior hierarchical, the deontological referent. They must insist on the traceability of access to computer files and on the respect of the principle of separation of functions, particularly in control and recovery processes. [...]

[...] The prevention of conflicts of interest in the context of fiscal missions is a matter of legitimacy and trust for the administration. The DGFIP rigorously frames the behavior of its agents through a deontological corpus based on the principles of impartiality, probity, neutrality, and loyalty. The tax agent is entrusted with a mission of general interest that requires placing the public interest above any personal consideration without discontinuity between their professional and private lives. Although preventive devices are numerous, the threat of disciplinary and penal sanctions that reinforce their effectiveness. [...]