The National Assembly Proposes Picking Bercy's Lock

Set up after the parliamentary debates on the Act for Confidence in Political Life, the information commission on prosecution of tax offences provided its report ¹ last May 23.After several hearings of the tax authorities, the judiciary and lawyers from civil society, the members of parliament recommend eliminating the "Bercy lock" by "giving the keys" to the public prosecutor, and they propose several changes in the criminal justice system for tax matters.Focus on this report's proposals.

Instituted in 1920 when the general misdemeanor of tax fraud was created ², the "Bercy lock" procedure was then part of the tax authorities' monopoly over criminal prosecution.However, to limit the risk of abusive complaints by the tax authorities, the admissibility of these complaints were subsequently subject to a favorable opinion by the commission on tax offences ("CIF"), created in 1977 ³.The initial monopoly, therefore, had a second "lock" ⁴.