Protect your data, the tax authorities are stalking you
ONLINE SALES PLATFORMS ARE REQUIRED TO PROVIDE USER INFORMATION TO THE TAX ADMINISTRATION. (and without notifying you)
(ELFI-SOFTWARE DOES NOT HAVE ANY DATA FROM ITS USERS)
The tax authorities can enter data on remote servers
The taxpayer can no longer object to the entry of computer data. The amended finance law for 2012 now authorizes the tax administration to enter computer data located on servers located remotely as soon as it can access them from a computer located anywhere in the region. verified taxpayer (1). Pursuant to Article L.16 B of the Book of Tax Procedures (LPF) (2), the tax administration may be authorized by the liberty and detention judge to carry out visits to all places, even private , where documents and documents revealing income or profit tax or VAT fraud are likely to be held and to enter data, regardless of the medium
Your controller can also ask the judge of freedoms to consult your data "in the cloud".
This question was recently decided in this sense by the legislator (art. 315 CIR 92, amended by art. 45, 46 and 51 of the Program Law of 01.07.2016, MB of 04.07.2016). The same rules also apply for VAT. Both your tax inspector and your VAT inspector can therefore ask you to present them with the documents which must be kept and which you keep "in the cloud", and possibly to give them a copy. .
The right of communication
Warning. Since January 1, 2018, in the context of the fight against money laundering and the financing of terrorism, the tax administration has the possibility of addressing financial institutions, regulated professionals (lawyers, bailiffs, etc.) , casinos, etc. to obtain communication of information held by these persons in accordance with their due diligence obligations. Anyone who opposes this right of communication is liable to a fine of $10,000.
Regarding telephone operators and internet service providers. Since January 1, 2019, it will be able to use its right of communication with these professionals when they suspect breaches giving rise to sanctions