{"id":30197,"date":"2023-11-23T16:35:10","date_gmt":"2023-11-23T11:05:10","guid":{"rendered":"https:\/\/www.tjc-group.com\/blogs\/name-and-shame-sounds-familiar-to-you-tax-compliance\/"},"modified":"2026-04-30T15:11:33","modified_gmt":"2026-04-30T09:41:33","slug":"name-and-shame-vous-semble-familie-pour-la-conformite-fiscale","status":"publish","type":"blog","link":"https:\/\/www.tjc-group.com\/fr\/blogs\/name-and-shame-vous-semble-familie-pour-la-conformite-fiscale\/","title":{"rendered":"\u2018\u2018Name and Shame\u2019\u2019, sounds familiar to you? | Tax compliance"},"content":{"rendered":"\n

Auteur : M\u00e9lissa Oktay, consultante SAP Finance chez TJC Group<\/p>\n\n

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You surely heard about \u201cName and Shame\u201d, don\u2019t you? We are talking about a practice coming from Anglo-Saxon countries that French public administrations are integrating more and more. <\/strong><\/p>\n\n

En septembre 2023<\/strong> \u2014 et pour la premi\u00e8re fois depuis le vote de la loi d\u2019octobre 2018 relative \u00e0 la lutte contre la fraude fiscale \u2014 la \u00ab Direction g\u00e9n\u00e9rale des finances publiques \u00bb<\/strong> (DGFIP<\/strong>) a rendu publiques, sur son site impots.gouv.fr, les sanctions applicables \u00e0 la suite d\u2019un contr\u00f4le fiscal concernant un redressement de TVA dans le cas d\u2019une entreprise impliqu\u00e9e dans une activit\u00e9 de s\u00e9curit\u00e9.<\/p>\n\n

La \u00ab <\/strong>Direction g\u00e9n\u00e9rale de la concurrence, de la consommation et de la r\u00e9pression des fraudes<\/strong><\/a> \u00bb<\/strong> (DGCCRF<\/strong>) l\u2019utilise plus fr\u00e9quemment pour publier sur son site internet l\u2019identit\u00e9 des entreprises ou des personnalit\u00e9s sanctionn\u00e9es. Ainsi, la DGCCRF cite les sanctions administratives prises \u00e0 leur encontre, telles que celles d\u00e9non\u00e7ant les pratiques commerciales trompeuses de certains influenceurs en 2023 ou en communiquant sur des injonctions (mesures de police administrative qui permettent \u00e0 l\u2019administration d\u2019exiger une mise en conformit\u00e9 dans un d\u00e9lai d\u00e9fini) contre des entreprises coutumi\u00e8res des retards de paiement de leurs fournisseurs, des pratiques anticoncurrentielles ou encore des pratiques commerciales trompeuses ou illicites. <\/p>\n\n

In June 2023, the threat of \u201cName and Shame\u201d was used by the Minister of Economy, Bruno Le Maire, to denounce agri-food manufacturers who would not play the game of lowering prices. This threat is ultimately no longer relevant. <\/em><\/strong><\/p>\n\n

Let\u2019s also mention the formal notices from the CNIL<\/strong> (the \u201cCommission Nationale Informatique et Libert\u00e9s\u201d<\/strong> or National Commission for Information Technology and Liberties) that have been made public \u2013 for non-compliance with the GDPR<\/strong>. As a reminder, the GDPR\/General Data Protection Regulation came into force in 2018 to better regulate the processing of personal data. <\/p>\n\n

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The purpose of the \u201cName and Shame\u201d process is to inform consumers and businesses, to alert them to questionable or even fraudulent practices of certain economic agents and thus prevent these actions and change behaviours.<\/p>\n\n

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The number one purpose of this practice is not to harm the brand image or the reputation of the targeted company, but rather to lead these economic agents to adopt good practices and to be in compliance with legal and\/or fiscal expectations. But pointing the finger at an actor not only damages its reputation; it also has a certain dissuasive aspect, to which the companies concerned are more sensitive to than to a financial sanction. <\/p>\n\n

At a time when information circulates on the web at lightning speed via numerous websites and social networks, and can go viral, it is essential for companies to adopt good practices, and to put in place actions so that these companies are protected from this threat.<\/p>\n\n

Having some doubts? Questions? N\u2019h\u00e9sitez pas \u00e0 nous contacter : nous serons ravis de vous conseiller, de vous accompagner et de vous aider \u00e0 mettre en \u0153uvre la solution qui vous convient en mati\u00e8re de production de rapports juridiques et financiers, d\u2019analyse de vos donn\u00e9es (transactionnelles, donn\u00e9es de base) et de conformit\u00e9 au RGPD. <\/p>\n\n

Further references:<\/p>\n\n