{"id":11414,"date":"2023-10-17T11:59:49","date_gmt":"2023-10-17T09:59:49","guid":{"rendered":"https:\/\/www.hoche-avocats.com\/?p=11414"},"modified":"2023-10-31T12:01:06","modified_gmt":"2023-10-31T11:01:06","slug":"dgfip-opens-up-to-name-shame-option-finance-october-17-2023-e-quentin","status":"publish","type":"post","link":"https:\/\/www.hoche-avocats.com\/en\/dgfip-opens-up-to-name-shame-option-finance-october-17-2023-e-quentin\/","title":{"rendered":"DGFIP opens up to &#8220;name &#038; shame&#8221; &#8211; Option finance, October 17, 2023 (E. Quentin)"},"content":{"rendered":"<p>Five years almost to the day after the law granted it this option, the Direction G\u00e9n\u00e9rale des Finances Publiques (DGFIP) has just published the name of a company involved in tax fraud for the first time. Although the scope of legal entities likely to fall under this new type of &#8220;name &amp; shame&#8221; appears limited, other decisions of this nature are likely to follow.<\/p>\n<p>Article by Arnaud Lef\u00e8vre, published in Option Finance on October 17, 2023, with a quote from Eric Quentin (partner Hoche Avocats), on the issues of tax fraud and &#8220;name and shame&#8221;.<\/p>\n<p><em><a href=\"https:\/\/www.optionfinance.fr\/entreprise-finance\/la-dgfip-souvre-au-name-shame.html\" target=\"_blank\" rel=\"noopener\">Link to article<\/a><\/em><\/p>\n<p><em><a href=\"https:\/\/www.optionfinance.fr\/entreprise-finance\/la-dgfip-souvre-au-name-shame.html\" target=\"_blank\" rel=\"noopener\">Option finance of October 17, 2023<\/a><\/em><\/p>\n<p>Texts cited:<\/p>\n<p><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000037518803\" target=\"_blank\" rel=\"noopener\">Law no. 2018-898 of October 23, 2018 on the fight against fraud<\/a><\/p>\n<p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037520943?isSuggest=true\" target=\"_blank\" rel=\"noopener\">Article 1729 A bis of the French General Tax Code<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Five years almost to the day after the law granted it this option, the Direction G\u00e9n\u00e9rale des Finances Publiques (DGFIP) has just published the name of a company involved in tax fraud for the first time. Although the scope of legal entities likely to fall under this new type of &#8220;name &amp; shame&#8221; appears limited, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[29],"tags":[],"class_list":["post-11414","post","type-post","status-publish","format-standard","hentry","category-publications-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>DGFIP opens up to &quot;name &amp; shame&quot; - Option finance, October 17, 2023 (E. Quentin) - Hoche Avocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hoche-avocats.com\/en\/dgfip-opens-up-to-name-shame-option-finance-october-17-2023-e-quentin\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DGFIP opens up to &quot;name &amp; shame&quot; - Option finance, October 17, 2023 (E. Quentin) - Hoche Avocats\" \/>\n<meta property=\"og:description\" content=\"Five years almost to the day after the law granted it this option, the Direction G\u00e9n\u00e9rale des Finances Publiques (DGFIP) has just published the name of a company involved in tax fraud for the first time. Although the scope of legal entities likely to fall under this new type of &#8220;name &amp; shame&#8221; appears limited, [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hoche-avocats.com\/en\/dgfip-opens-up-to-name-shame-option-finance-october-17-2023-e-quentin\/\" \/>\n<meta property=\"og:site_name\" content=\"Hoche Avocats\" \/>\n<meta property=\"article:published_time\" content=\"2023-10-17T09:59:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-10-31T11:01:06+00:00\" \/>\n<meta name=\"author\" content=\"hchvctscts\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"hchvctscts\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.hoche-avocats.com\/en\/dgfip-opens-up-to-name-shame-option-finance-october-17-2023-e-quentin\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.hoche-avocats.com\/en\/dgfip-opens-up-to-name-shame-option-finance-october-17-2023-e-quentin\/\"},\"author\":{\"name\":\"hchvctscts\",\"@id\":\"https:\/\/www.hoche-avocats.com\/en\/#\/schema\/person\/c6ce0fd4c743a287dfbd68eece0dba77\"},\"headline\":\"DGFIP opens up to &#8220;name &#038; shame&#8221; &#8211; Option finance, October 17, 2023 (E. 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