This article was first published on Tax@Hand, and is reproduced on this blog with the authorization of its authors. On 28 August 2024, the French Tax Authorities (FTA) published guidelines
Creation of a procedure of hearing for anyone who can provide information on breaches relative to tax fraud and international tax evasion
Through communication right, the French tax authorities (FTA) had already the right to obtain documents held by thirds parties in order to establish tax base and to control the tax.