In light of French legal requirements regarding the prevention of tax fraud and business ethics, Beauchamp Estates and its subsidiaries have adopted a statement of our corporate values regarding the prevention of tax evasion facilitation. Our policy is to conduct all business activities honestly and ethically. This statement governs all our business relationships and the conduct of all individuals or organizations authorized to act on our behalf.
We ask all our employees, as well as any individuals or entities having, or seeking to have, a business relationship with Beauchamp Estates, to familiarize themselves with this statement and to act at all times in a manner consistent with its principles.
Beauchamp Estates applies a zero-tolerance policy toward all forms of tax evasion, whether under French law or the law of any foreign jurisdiction.
Employees and associates of the company must not engage in transactions that:
- Would result in the company committing a tax offense; or
- Would facilitate the commission of a tax offense by a third party (whether or not they are an associate of the company).
We are committed to acting professionally, fairly, and with integrity in all business relationships. All operations must at all times be conducted so as to prevent the possibility or occurrence of tax evasion.
Definitions
- Associates: include contractors, company agents, or any person providing services on behalf of the company acting in such capacity.
- Tax evasion: an offense consisting of defrauding the French tax authorities or fraudulently avoiding tax, in accordance with the French General Tax Code and the French Penal Code, constituting a criminal offense.
- Foreign tax evasion: tax evasion in a foreign territory or jurisdiction, provided that the conduct constitutes an offense in that country and would be punishable under French law.
- Facilitation of tax evasion: knowingly being involved in or taking steps to facilitate fraudulent tax evasion (in France or abroad) by another person, or assisting, encouraging, advising, or enabling the commission of this offense. The facilitation of tax evasion constitutes a criminal offense.
Note: Tax evasion should not be confused with lawful tax planning, which involves arranging affairs to legally reduce tax liabilities.
- Tax: any form of taxation, including but not limited to corporate tax, income tax, VAT, stamp duties, and social contributions in France or any other applicable jurisdiction.
Mediation and Complaint Handling
Beauchamp Estates France adheres to a complaint and dispute resolution system in accordance with recognized mediation standards within the European Union, in particular the French Property Mediator. We are committed to handling all complaints in a transparent, impartial, and professional manner.
In the event of a complaint, it should first be addressed to the relevant office and the responsible director. If the client is not satisfied with the response, any further complaint should be escalated to the Managing Director and then to the competent mediation authority in accordance with French law.