David Kapianidze, Head of Tax Law Practice, BMS Law Firm:

In France, tax evasion is considered to be a fraud if the amount of unpaid taxes exceeds 5% of the income tax. Fraudulent tax evasion entails 1 to 5 years in prison, plus a penalty amounting to €250 thous. Besides, there is an obligation to pay the required amount of tax outstanding and accruing penalties and fines.

The outcome of the case will depend on whether the French law enforcement authorities have sufficient proof evidencing Kerimov’s link to the transaction to which the charges related. Lack of a diplomatic passport with the senator aggravates his position, since the French authorities will insist on his visit to France being a private one.

Kerimov’s criminal prosecution may cause a conflict between Russian and French authorities, as France has harsh tax laws, and Russia will not stand back on the official without a fight.