From France: Judicial Convention in the Public Interest
Julie Bariani - Andersen Tax & Legal in France, a member firm of Andersen Global
France now accepts to negotiate with tax evaders. Law No. 2016-1691 from December 9, 2016, on transparency, the fight against corruption and the modernization of economic life (known as the Sapin 2 Law) creates a new compromise procedure applicable to corruption, influence peddling and tax fraud laundering and defines its regime in Article 41-1-2 of the French Code of Criminal Procedure. It is a legal agreement of public interest.
It is not literally a criminal penalty, but rather a pre-judicial alternative procedure whose outcome, which puts an end to legal proceedings, involves the conclusion of a settlement agreement between the respondent and the judicial authorities on the punishment.
The legal agreement of public interest gives rise to a contract between the public prosecutor's department and the person at issue.