Tax agents will now be able to use social networks and peer-to-peer exchange platforms to track down fraudsters. Watch what you publish!
The fight against tax fraud is intensifying, and the Finance Law for 2024 will further strengthen efforts in this area. For several years now, tax services and local authorities have equipped themselves with mapping tools associated with visual recognition algorithms, in order to identify undeclared constructions and developments, such as swimming pools, verandas or shelters. garden. And since 2021, an experiment has allowed tax agents to use data to use data publicly accessible on the Internet, such as content posted on social networks, in order to identify possible “ anomalies ” between the situation declared by a taxpayer and their lifestyle.
This use of data freely accessible on the Web will not only be extended for at least two years, but the powers of tax investigators will also be strengthened and allow them to push their investigations much further. Indeed, according to the terms of article L10-0 AD of the Book of Tax Procedures, introduced by the Finance Law for 2024, certain Public Finance agents will now be able to create pseudonymous accounts on social networks and online platforms. exchanges of services between individuals, such as Facebook, Instagram, LeBonCoin or even Airbnb, in order to search for or note tax offenses.
Concretely, authorized agents will therefore be able to create “fake profiles” of users, which will allow them to access more content but also to initiate conversations with individuals they suspect of being fraudsters. The same article of the Book of Tax Procedures also specifies that they will be able to extract or retain all the data resulting from these exchanges and investigations in order to prove the guilt of possible offenders. Conversations held via the private messaging systems of the platforms will therefore not be covered by the secrecy of correspondence and will be enforceable against the accused.
These new investigative powers will still be regulated. On the one hand, only agents with the rank of Public Finance Controller and specially authorized will be able to carry out investigations under a pseudonym. On the other hand, they cannot under any circumstances encourage their interlocutors to commit offenses, under penalty of canceling the entire procedure. Finally, the effective implementation of these new methods requires an implementing decree, which has not yet been published… but which should be published no later than December 31, 2024.