Tax evasion

The tax evasion is the illegal diversion of a tax system in order not to contribute to the public offices. Contrary, the tax avoidance is the legal use of faults of the tax system in order to reduce the amount of the imposition.

Definition

Fact of withdrawing themselves or of trying to withdraw itself, fraudulently, with the payment total or partial of the Tax.

The tax evasion supposes an intention deliberated on Fraude and material elements (omission or insufficiency of declaration, deliberated error, organization of insolvency or other operations, for example).

Procedure of repression

On lodged complaint by the administration after assent of the Commission of the tax infringements, before the end of the third year following that of the infringement.

Incurred risks

Penalties and usual fines
complementary Penal sanctions
Sanctions or accessories (deprivation of civil rights).

Random links: