The tax search and seizure (article L. 16 B)
Have your premises, professional or private, been subject to a search and a seizure of documents by the tax authorities? The procedure under article L. 16 B is the most intrusive investigative measure: it requires judicial authorisation and the existence of presumptions of fraud. Its conduct is strictly regulated, and irregularities affecting the authorisation or the conduct of the operations may be challenged. The firm acts during and after the search.
- Nature
- Right of search and seizure of the tax authorities (French Book of Tax Procedures art. L. 16 B)
- Authorisation
- Order of the liberty and custody judge (JLD)
- Condition
- Presumptions of fraudulent conduct
- Safeguards
- Presence of a judicial police officer, right to counsel, inventory
- Appeal
- Appeal against the order and against the regularity of the operations, within 15 days (first president of the court of appeal)
An exceptional measure, under judicial control
Article L. 16 B of the French Book of Tax Procedures authorises the tax authorities to search premises, including private ones, and to seize documents there when they hold presumptions that a taxpayer is evading tax through undocumented purchases or sales, inaccurate accounting entries, or other fraudulent conduct. It is the most intrusive investigative measure in tax law.
Because of its intrusive nature, it may only be carried out on the prior authorisation of the liberty and custody judge, by a reasoned order that precisely defines the places and the purpose of the search.
The conduct of the search and its safeguards
The search follows a formalism whose breach is sanctioned:
- The search is carried out in the presence of a judicial police officer who ensures that rights are respected;
- The occupant of the premises, or their representative, may call upon counsel and attend the operations;
- The seized documents are the subject of an inventory and a written record;
- The seizure must remain within the limits of the purpose set by the order; a mass, undifferentiated seizure may be irregular.
Compliance with the scope of the authorisation, with the lawyer's professional secrecy and with the proportionality of the seizures are all decisive points of control.
Challenging the order and the operations
Two appeals coexist, brought before the first president of the court of appeal: the appeal against the order of the liberty and custody judge, which allows the existence of the presumptions and the reasoning of the authorisation to be challenged; and the appeal against the conduct of the operations of search and seizure, which allows their regularity to be challenged (exceeding the purpose, seizure of documents covered by secrecy, infringement of the rights of the defence). These appeals are exercised within a 15-day time limit. The annulment of the order or of the operations may deprive the tax authorities of the use of unlawfully seized documents and weaken the reassessments based on them.
Our support
The firm acts during the search, to ensure compliance with the safeguards and professional secrecy, and afterwards, to analyse the order and the written record, to exercise the appeals before the first president of the court of appeal, and to draw the consequences of any irregularity on the reassessment and on subsequent procedures. It ensures coordination with the defence on the merits and, where applicable, with the criminal aspect.
Tax search and seizure L. 16 B: your questions
What is a tax search and seizure?
It is the right of search and seizure under article L. 16 B of the French Book of Tax Procedures: the authorities may, on the authorisation of the liberty and custody judge, search premises and seize documents there when they presume fraudulent conduct.
Can the tax authorities arrive without warning?
Yes, the search takes place by surprise, but it requires a prior order of the liberty and custody judge. The occupant may call upon counsel and attend the operations.
Can the search be challenged?
Yes, through two appeals before the first president of the court of appeal: the appeal against the order authorising the search, and the appeal against the regularity of the operations of search and seizure.
What happens if the procedure is irregular?
The annulment of the order or of the operations may deprive the tax authorities of the use of unlawfully seized documents and weaken the reassessments based on them. These appeals are exercised within a 15-day time limit.
Is an attorney needed during the search?
It is strongly recommended. The presence of an attorney allows compliance with the scope of the authorisation, with the professional secrecy and with the rights of the defence to be ensured, and the appeals to be prepared.
A tax search to challenge?
A confidential initial consultation to analyse the order and the conduct of the search, exercise the appeals and protect your rights.
This page presents the tax search and seizure under article L. 16 B for information purposes; each matter calls for a specific analysis. References to the French Book of Tax Procedures in force at the date of writing.