Paris Counsel David Père co-authored an article published May 20 by Option Finance on the evolution of tax law, including new criminal penalties and the improvement of tax security. The fight against tax fraud has led to a widening of the judicial authority’s scope of intervention into tax evasion, a strengthening of the cooperation between the tax and judicial administrations, and an increase in prosecutions. In parallel, the Essoc law (the law for a state serving a trustworthy society) aims to improve cooperation between the administration and taxpayers and the support and advice of companies as part of their tax strategy. These two laws demonstrate the will to find a balance in the relations between the tax administration and the taxpayers by repressing tax behaviors that have become intolerable for public opinion on the one hand, while improving the trust between administration and taxpayers on the other.