Publication of the DGFiP's statistical report
This week, the DGFiP published its statistical report, which provides some data on tax audits and litigation.
It is worth noting that on-site audits resulting in the application of a 40% or higher penalty (whatadministration "enforcement actions") continue to rise, increasing from 30.2% in 2022 to 31.3% in 2023. This means that nearly one in three tax audits falls into this category.
The number of tax audits is also on the rise, increasing from 127 in 2022 to 165 in 2023.
The number of cases referred to the prosecutor’s office continues to rise, reaching 1,889 in 2023 compared to 1,770 in 2022. This represents 9.41% of the enforcement inspections conducted byadministration.
With regard to the number of audits, there has been a sharp increase in document-based income tax audits. These rose from 726,232 in 2022 to 994,364 in 2023, representing an increase of more than 25%. At the same time, the number of audits targeted through artificial intelligence and data mining rose to 55.98% in 2023 (compared to 52.36% in 2022).
Finally, with regard to litigation before the courts, the number of cases before trial judges continues to decline by approximately 15%, totaling 9,064 cases before the Administrative Courts and 1,842 before the Administrative Courts of Appeal.