Thesaurus : Doctrine
► Full Reference: D. Gutmann, "Droit fiscal et obligation de compliance" (Tax Law and Compliance Obligation), in M.-A. Frison-Roche (dir.), L'Obligation de Compliance, Journal of Regulation & Compliance (JoRC) and Dalloz, coll. "Régulations & Compliance", 2024, to be published
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► English summary of this contribution (done by the Journal of Regulation & Compliance): The author takes up the hypothesis of a Compliance Law defined by its Monumental Goals, the realisation of which is entrusted to "crucial operators" and confronts it with Tax Law. The link is particularly effective since these operators possess what governments need in this area: relevant Information.
Going further, Compliance Law can give rise to two types of obligations on the part of these operators, either towards others operators who need to be monitored, corrected or denounced, or towards themselves, when they need to make amends.
In the first part of this contribution, the author shows that Compliance Obligation reproduces the mechanism of a Tax Law which, for large companies, is embroiled in a process of increasing Globalisation. It enables Governments to aspire to the "Monumental Goals" of combating tax optimisation and impoverishing governments, victims of the erosion of the tax base, in the face of the strategies of companies that are more powerful than they are themselves, by using this very power of firms to turn it against them. Companies become the willing or de facto allies of governments, particularly when it comes to recovering tax debts, or assist them in their stated ambition to achieve social justice. In this way, the State "manages" Tax Law by cooperating with companies.
In the second part, the author outlines the contours of this business Compliance Obligation, which is no longer simply a matter of paying tax. Beyond this financial obligation, it is more a question of mastering Information, particularly when multinational companies are subject to specific tax reporting obligations and are required to reveal their tax strategy, presumed to be transparent and coherent within the group : this legal presumption gives rise to obligations to seek information and ensure coherence, since a single tax strategy is not self-evident in a group.
The author emphasises that companies have accepted the principles governing these new compliance obligations and are tending to transform these obligations, particularly Transparency, into a communication strategy, in line with the ESG criteria that have been developed and a desire for fruitful relations with stakeholders. Therefore the tax relations developed by major companies are being extended not only to the tax authorities, but also to NGOs, by incorporating a strong ethical dimension. This is leading to new strategies, particularly in the area of Vigilance.
The author concludes: "A n’en pas douter, l’obligation de compliance existe bel et bien en matière fiscale." ("There is no doubt that the Compliance Obligation does exist in tax matters").
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📕read the general presentation of the book, L'obligation de Compliance, in which this contribution is published
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Thesaurus : Doctrine
► Full Reference: Auteur, "Titre", in M.-A. Frison-Roche (ed.), Compliance Obligation, Journal of Regulation & Compliance (JoRC) and Bruylant, "Compliance & Regulation" Serie, to be published
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📘read a general presentation of the book, Compliance Obligation, in which this article is published
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► Summary of the article (done by the Journal of Regulation & Compliance - JoRC): The author takes up the hypothesis of a Compliance Law defined by its Monumental Goals, the realisation of which is entrusted to "crucial operators" and confronts it with Tax Law. The link is particularly effective since these operators possess what governments need in this area: relevant Information.
Going further, Compliance Law can give rise to two types of obligations on the part of these operators, either towards others operators who need to be monitored, corrected or denounced, or towards themselves, when they need to make amends.
In the first part of this contribution, the author shows that Compliance Obligation reproduces the mechanism of a Tax Law which, for large companies, is embroiled in a process of increasing Globalisation. It enables Governments to aspire to the "Monumental Goals" of combating tax optimisation and impoverishing governments, victims of the erosion of the tax base, in the face of the strategies of companies that are more powerful than they are themselves, by using this very power of firms to turn it against them. Companies become the willing or de facto allies of governments, particularly when it comes to recovering tax debts, or assist them in their stated ambition to achieve social justice. In this way, the State "manages" Tax Law by cooperating with companies.
In the second part, the author outlines the contours of this business Compliance Obligation, which is no longer simply a matter of paying tax. Beyond this financial obligation, it is more a question of mastering Information, particularly when multinational companies are subject to specific tax reporting obligations and are required to reveal their tax strategy, presumed to be transparent and coherent within the group : this legal presumption gives rise to obligations to seek information and ensure coherence, since a single tax strategy is not self-evident in a group.
The author emphasises that companies have accepted the principles governing these new compliance obligations and are tending to transform these obligations, particularly Transparency, into a communication strategy, in line with the ESG criteria that have been developed and a desire for fruitful relations with stakeholders. Therefore the tax relations developed by major companies are being extended not only to the tax authorities, but also to NGOs, by incorporating a strong ethical dimension. This is leading to new strategies, particularly in the area of Vigilance.
The author concludes: "A n’en pas douter, l’obligation de compliance existe bel et bien en matière fiscale." ("There is no doubt that the Compliance Obligation does exist in tax matters").
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🦉This article is available in full text to those registered for Professor Marie-Anne Frison-Roche's courses
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June 19, 2024
Thesaurus : Soft Law
► Référence complète : Commission d'enquête du Sénat, Les moyens mobilisés et mobilisables par l’État pour assurer la prise en compte et le respect par le groupe TotalEnergies des obligations climatiques et des orientations de la politique étrangère de la France, juin 2024, 350 p.
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📓lire les comptes rendus des auditions
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Jan. 17, 2024
Thesaurus : Doctrine
► Référence complète : O. Catherine, "La spécificité des enquêtes internes pratiquées par les groupes internationaux", in M.-A. Frison-Roche et M. Boissavy (dir.), Compliance et droits de la défense. Enquête interne – CJIP – CRPC, Journal of Regulation & Compliance (JoRC) et Dalloz, coll. "Régulations & Compliance" à paraître.
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📕consulter une présentation générale de l'ouvrage, Compliance et droits de la défense. Enquête interne – CIIP – CRPC, dans lequel cet article est publié
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► Résumé de l'article (fait par le Journal of Regulation & Compliance - JoRC) : l'article a pour objet de décrire comment se déroule une enquête interne lorsqu'elle est diligentée dans une entreprise de dimension internationale. Les juristes d'entreprise sont particulièrement rompus à le faire, ayant suivi les évolutions des grandes entreprises, mutations qui impliquent la dynamique d'enquêtes internes globales.
Pour y procéder, le juriste d'entreprise doit non seulement se muer en "enquêteur" mais encore établir préalablement un programme de conformité légitime et robuste, global et intégrant les particularités locales. Ce référentiel ainsi constitué dans un corpus communs de normes vise notamment le système d'alertes et la conduites des enquêtes internes. Ce dispositif, transparent, doit produire de la confiance dans l'ensemble du groupe.
Les enquêtes sont souvent internationales ou se déroulent souvent à l'étranger, le particularisme français tenant à la fragilité du secret des correspondance avec l'avocat et l'absence de confidentialité des avis juridiques pouvant mettre en difficulté l'entreprise dans la bonne menée du dispositif, alors même que les règles d'imputabilité de la responsabilité pénale s'assouplissent à l'égard des groupes.
L'auteur décrit ensuite la conduite opérationnelle des enquêtes internes menées par un groupe international.
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🦉Cet article est accessible en texte intégral pour les personnes inscrites aux enseignements de la Professeure Marie-Anne Frison-Roche
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Updated: July 31, 2013 (Initial publication: Nov. 8, 2011)
Teachings : Les Grandes Questions du Droit, semestre d'automne 2011
