法国税务犯罪刑事应对的趋向及启示——评瑞银集团天价罚金案

Trends and Enlightenment of Criminal Response to Tax Crimes in France:A Review of UBS Group Pricey Penalty Case

瑞银集团案是法国近年来打击税务欺诈犯罪的里程碑。在实体法上,该案的罪名认定和金钱处罚都体现出重罪从重的刑事政策。在程序法上,该案也见证刑事协商程序的更新以及举报人保护制度的建立。本文认为,从瑞银集团案的判决来看,巨额罚金恐难以成为打击税务犯罪的常态化选择,完善内部举报人保护制度、推动订立公共利益司法协议,无疑更具现实意义。对我国而言,严密涉税犯罪刑事法网、扩大企业合规不起诉制度的适用范围、优化举报人保护措施等具有一定参考价值。

The UBS case is a milestone in France's fight against tax fraud in recent years.In substantive law,the conviction and monetary punishment in this case reflect the criminal policy of felony.In procedural law,the case also witnesses the renewal of criminal consultation procedures and the establishment of a whistleblower protection system.This paper believes that the huge fines in the UBS Group case may not become a regular choice for combating tax crimes,and it is undoubtedly more practical to improve the internal whistleblower protection system and promote the conclusion of public interest judicial agreements.It is of reference value for China to tighten the criminal law network for tax-related crimes,expand the application scope of corporate compliance non-prosecution systems,and optimize the protection measures for whistleblowers.