Juridical institute of "fiscal repentant"

The article presents the French juridical institute of "fiscal repentant" in the context of the fight against tax evasions. The implementation of new organs and the system of sanctions are related to the mentioned juridical institute. The article is conceived interdisciplinary, it deals with issues of the French financial criminal law, part of the section of the French public finances.The article presents the French juridical institute of "fiscal repentant" in the context of the fight against tax evasions. The implementation of new organs and the system of sanctions are related to the mentioned juridical institute. The article is conceived interdisciplinary, it deals with issues of the French financial criminal law, part of the section of the French public finances