► Full reference: A. Rousseau, “Fraude fiscale et justice pénale négociée” (“Tax Fraud and Negotiated Criminal Justice”), “Données chiffrées” section, edited by J.-P. Jean, AJ pénal 2021, No. 10, pp. 493-496.
🦉 This article is available in full text for students enrolled in Professor Marie-Anne Frison-Roche’s courses.
► Summary: Drawing on the 2020 reports of the French tax administration and the national financial prosecutor’s office, the author provides a first statistical assessment of plea bargaining (CRPC) and the CJIP in tax fraud cases since the lifting of the “verrou de Bercy”: a boom in CRPC, still rare recourse to the CJIP despite record fines, and the legal uncertainties of the CJIP that probably explain this limited use.