{"id":3219,"date":"2012-08-20T08:14:03","date_gmt":"2012-08-20T08:14:03","guid":{"rendered":"https:\/\/gregorydamy.niceavocats.fr\/?p=3219"},"modified":"2023-08-09T07:18:26","modified_gmt":"2023-08-09T07:18:26","slug":"seized-documents","status":"publish","type":"post","link":"https:\/\/gregorydamy.niceavocats.fr\/en\/seized-documents\/","title":{"rendered":"Opinion of the Court of Cassation on the referral of documents within a law firm"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.19.5″ _module_preset=”default” background_enable_mask_style=”on” background_mask_style=”wave” background_mask_color=”rgba(0,0,0,0.08)” custom_padding=”||6px|||” locked=”off” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_circle_counter title=”Estimated reading time (in minutes)” number=”1″ percent_sign=”off” _builder_version=”4.19.5″ _module_preset=”default” title_font=”Amiri||||||||” max_width=”137px” global_colors_info=”{}”][\/et_pb_circle_counter][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_divider _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.19.5″ _module_preset=”default” global_colors_info=”{}”][et_pb_image src=”https:\/\/gregorydamy.niceavocats.fr\/wp-content\/uploads\/2012\/08\/8d96b39_1662590873008-009737.jpg” title_text=”FILES-US-JUSTICE-POLITICS-TRUMP” _builder_version=”4.21.0″ _module_preset=”default” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″][\/et_pb_image][et_pb_text _builder_version=”4.21.0″ _module_preset=”default” text_font=”Amiri||||||||” hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

The judge responded to a request for cancellation of a report of visit and seizure carried out by agents of the tax administration of a law firm.\u00a0<\/span><\/span>The judge acknowledged that the document in question, a draft defense brief, was confidential.\u00a0<\/span><\/span>Consequently, the judge correctly concluded that it was appropriate to cancel the seizure of this document, while keeping the report on the progress of the\u00a0\u00a0<\/span>\u00a0control\u00a0<\/span>operations intact.<\/span><\/p>\n

Context and judicial approach to documents seized in law firms: \u2013<\/span><\/h2>\n

Previously, the chamber of commerce had established a different approach.\u00a0It held that when documents seized in a law firm were claimed to be protected by professional secrecy, the production of these documents should be ordered, without however annulling the report drawn up during the seizure.\u00a0Only the seizure of these documents, if any, would be canceled and their return ordered.\u00a0According to the chamber, \u201cthe seizure of a document covered by professional secrecy entails the nullity of the minutes which relates the methods and the progress of the operations\u201d.\u00a0However, the Court of\u00a0\u00a0<\/span>Cassation\u00a0<\/span>\u00a0did not adopt this point of view.<\/span><\/p>\n

Furthermore, the\u00a0<\/span>Court of Cassation<\/span><\/a>\u00a0has determined that Article L.16B of the Book of Tax Procedures does not impose a penalty of nullity on the notification and delivery of a copy of the minutes and the inventory drawn up at the end of the control and seizure operations.\u00a0It specified that the sending of these documents by registered mail with acknowledgment of receipt to the person accused of fraudulent activities is not necessary if this person was present or represented during the operations, and that a copy was given to him or his representative.<\/span><\/p>\n

Point of view of the Court of Cassation and applicability of article L.16B: \u2013<\/span><\/h2>\n

Jurisprudence has also rejected a request for cancellation of the seizure of documents used in the defense of one of the parties to the trial.\u00a0It should be noted that article L.16B of the book of tax procedures allows the seizure of documents, which may also be subject to professional secrecy, incriminating a person suspected of fraud.\u00a0In the specific case mentioned, the seizure of these documents took place.<\/span><\/p>\n

DAMY law firm<\/span><\/a><\/p>\n

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The judge responded to a request for cancellation of a report of visit and seizure carried out by agents of the tax administration of a law firm.\u00a0The judge acknowledged that the document in question, a draft defense brief, was confidential.\u00a0Consequently, the judge correctly concluded that it was appropriate to cancel the seizure of this document, […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[288,310],"tags":[],"class_list":["post-3219","post","type-post","status-publish","format-standard","hentry","category-other","category-tax-law"],"yoast_head":"\nOpinion of the Court of Cassation on the referral of documents within a law firm - Soci\u00e9t\u00e9 d'avocats Damy<\/title>\n<meta name=\"description\" content=\"Seized Documents\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gregorydamy.niceavocats.fr\/en\/seized-documents\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Opinion of the Court of Cassation on the referral of documents within a law firm - 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