TAX – Collection, control and litigation
Editions Francis Lefebvre
The
as Soon as it is attached to a correspondence from a lawyer, a note of fees is covered by the obligation of professional secrecy and, therefore, untouchable by the agents of the administration.
The legal bills attached to a correspondence from a lawyer are covered by the privilege without having to make a distinction between the correspondence and the documents that are attached.
These bills are, therefore, elusive.
note : in a judgment of 3 may 2012, the Court of cassation, based on the provisions of article 66-5 of the act 71-1130 of December 31, 1971, has conferred a extended very wide in the professional secrecy of lawyers in the recital are covered by the secret consultations addressed to their clients or for them, the correspondence exchanged with their customers, with their colleagues (excluding those marked ‘official’), notes of interviews and, more generally, all the documents, that these documents relate to the activity of legal defence counsel or other interested parties (Cass. com. 3-5-2012 n° 11-14.008).
In the wake of this decision, and nuances to a previous decision (Cass.com. 20-10-1998 n° 1565 (D), the Court finds here that the legal bills are also covered by professional secrecy when they are joined to connections of the lawyers.
The wording of the judgment implies that the solution applies more generally to attachment to a corresponding lawyer.
Maryline BUGNOT
For more information on the right of visit and seizure of the administration : see Mémento Fiscal no. 78320
as Soon as it is attached to a correspondence from a lawyer, a note of fees is covered by the obligation of professional secrecy and, therefore, untouchable by the agents of the administration.
The legal bills attached to a correspondence from a lawyer are covered by the privilege without that there is no need to make a distinction between the correspondence and the documents that are attached.
These bills are, therefore, elusive.
note : in a judgment of 3 may 2012, the Court of cassation, based on the provisions of article 66-5 of the act 71-1130 of December 31, 1971, has conferred a extended very wide in the professional secrecy of lawyers in the recital are covered by the secret consultations addressed to their clients or for them, the correspondence exchanged with their customers, with their colleagues (excluding those marked ‘official’), notes of interviews and, more generally, all the documents, that these documents relate to the activity of legal defence counsel or other interested parties (Cass. com. 3-5-2012 n° 11-14.008).
In the wake of this decision, and nuances to a previous decision (Cass.com. 20-10-1998 n° 1565 (D), the Court finds here that the legal bills are also covered by professional secrecy when they are joined to connections of the lawyers.
The wording of the judgment implies that the solution applies more generally to attachment to a corresponding lawyer.
Maryline BUGNOT
For more information on the right of visit and seizure of the administration : see Mémento Fiscal no. 78320
Cass. com. 6-12-2016 n° 15-14.554 F-PB
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