What are the most fraudulent taxes and levies? For what amounts? Here are 5 figures released in the 2022 report of the Tax Offenses Commission.
When you defraud the tax authorities and your fault is such that you risk a criminal prosecution, your file may end up on the office of the Commission des infractions fiscals. This is what has long called you Bercy lock. This cell, made up mainly of magistrates, is historically consulted before the administration can file a complaint.
In 2022she examined 278 tax evasion files, compared to 296 in 2021, 421 in 2020, 691 in 2019 and 854 in 2018. Could there be fewer fraudsters? No, this decrease is mainly linked to the implementation of the law of October 23, 2018 which provides for direct transmission of the most serious fraud (repeated fraud and more than 100,000 euros fraud, in particular) to the public prosecutor.
And yet, even by ruling out the cream of fraudsters, the average amount of rights defrauded per file remained high at 289,000 euros on average, raising the commission, against 291,295 euros in 2021 and 275,704 euros in 2020. More than 75.5 million euros in tax evasion were thus discovered and passed through this commission in 2022.
VAT: 170 cases of fraud!
Among the 278 files examined, the commission issued a favorable opinion on the filing of a complaint for 257 files. Many of them concern several types of tax, but the constant remains value added tax (VAT): in 2022, 170 files (1) related, among other things, to VAT fraud, to 36million euros in tax fraudfar ahead of corporate tax (93 files sent to the courts) and income tax (89 files).
Construction: 20% of complaints
The construction and public works sector remains by far the one leading to the greatest number of criminal prosecutions, but this domination is waning. For what? A number of cases in this sector concern fraud by short-lived companies frequently in a situation of opposition to tax audits or resorting to fraudulent maneuvers, practices now subject to compulsory denunciations to the public prosecutor, explains the commission. Nevertheless, this economic sector persists in concentrating particularly reprehensible fraudulent behavioralways implementing many temporary business creations intended to generate very quickly a large tax-free turnoversays the report.
Liberal professions: 656,312 euros of average fraud!
The sector where the heaviest frauds are concentrated? It changes from year to year: hygiene and personal care stood out in 2019 by the highest average fraud with 550,690 euros per file, then in 2020 it is the catch-all sector books-discs-press-advertising who took first place on the podium with an average fraud of around 325,000 euros for 7 files concerned. In 2021, the food-agricultural activities sector came to the top of this ranking with 368,846 euros in average fraud, for 14 cases and 5.2 million euros in fraud (including 2.8 million euros in tax fraud). on companies). In 2022, these are the liberal professions who took the lead in this ranking with an average fraud of 656,312 euros for 26 files, average pulls from the top by an exceptional file of 10 million euros of rights fraud
Leaders: More than 10 million euros in fraud
The importance of the frauds carried out by the leaders of companies is, it, a constant over the years. And it is confirmed in 2022: 19% of casesas in 2021, leading to a criminal complaint concerning company directors.
In addition to the acts of direct or indirect apprehension of social funds, the criminal proceedings authorized for this category of taxpayers concerned, as in previous years, often sophisticated fraud aimed in particular at concealing capital gains on the sale of securities. The exemplary nature of the criminal sanction must be exercised on this type of fraud, which is also difficult to apprehend because it is most often carried out during a single operation involving very high financial stakes. character often sophisticated, underlines the report of the Commission of the fiscal infringements.
As a result, executive fraud reached an average of 225,000 euros per file in 2022.
Ile-de-France: 16% of complaints filed
What are the regions where the heaviest tax evasion is concentrated? The distribution of fraud sticks as closely as possible to the economic weight of each region, as noted by the magistrates who wrote this report. The latter, however, show a significant decline on the part of the Ile-de-France region, which certainly remains predominant, but drops from 55% in 2014 to 16% of complaints filed in 2022.
Fraud amounts are also higher there than elsewhere. THE medium folder in Ile-de-France: 658653 euros, against 293,581 on average across the country! Within the region, Paris is by far the most affected city (32.6% of business in the region), ahead of the departments of Hauts-de-Seine (20%).
Is your bank overwhelmed by the explosion of fraud?
(1) A single file may include reminders relating to several categories of taxes and/or duties, as specified by the Commission des infractions fiscals.