Penalties for non-response to a request for information

From now on, when the tax office makes a request for information and if it considers the taxpayer and their advisor to be slow or obstruct transmission of the information, a summons to attend urgent proceedings may be issued.
This court summons may lead to the payment of penalties on the part of the taxpayer and their tax advisor.
This penalty may take the form of a fine per month, week or even per day of day in certain cases.
When a request for information is unsuccessful, the tax office reserves the right to have the evaded tax levied on the taxpayer who did not provide the information.