Collo vs McDo

Institutions

The DGFiP

The French tax administration. It audits accounts, issues reassessments — and obtained 737 million euros from McDonald's France.

In brief

  • Directorate General of Public Finances, created by the decree of 3 April 2008: a merger of the Directorate General of Taxes and the Directorate General of Public Accounting.
  • Around 88,000 staff.
  • Tasks: assessment, collection and auditing of taxes; accounting for the State and the local public sector; land registry and land registration; control and payment of public expenditure.
  • It is the body that conducts tax audits and reassessments in matters of transfer pricing.

The DGFiP is the administration which, in practice, uncovers tax arrangements: it audits accounts, compares intra-group flows with market conditions, and issues reassessments. The criminal side — the PNF, the CJIP — only comes afterwards, and on the basis of its work.

In the McDonald's case, the two sides are separate and cumulative: €737 million in additional tax and penalties paid to the tax administration, and €508.5 million in public interest fine under the criminal agreement.

Sources

External sources.

  1. The DGFiP welcomes the settlement of the dispute concerning the taxation of McDonald's in France — Ministry of the Economy
  2. Directorate General of Public Finances — Ministry of the Economy

Where this comes up in the case file

ArticleThe 2022 tax settlement

Other glossary entries — Institutions

The European Court of Human RightsThe Court of CassationThe court of appealThe commercial courtThe Court of Justice of the European UnionThe EUIPO

← All glossary entries