Tax evasion cases that fall within the jurisdiction of the criminal court are settled, quite frequently, via an appearance on prior admission of guilt (CRPC). This procedure has been gaining momentum since the vote on the fraud law in the fall of 2018.

Now, justice can offer defendants accused of tax evasion offenses to opt for an appearance on prior admission of guilt (CRPC). The advantages associated with this procedure suit all parties.

According to the summary of the 2020 activity of the National Financial Prosecutor's Office (PNF), "ten CRPCs were thus concluded by the PNF (...) following criminal proceedings relating to acts of tax evasion and/or money laundering. tax evasion”.

The court specializing in the treatment of complex financial crimes indicates that the defendants accepted, on average, a sentence of 15.6 months of suspended imprisonment. The average amount of fines imposed was 397,160 euros.

For justice, this procedure makes it possible to quickly evacuate the smallest cases and to refer to the court only the files deemed “important” by the prosecution. Namely, those where the amounts at stake may be particularly high or which involve high-profile figures.