"the word optimization is interesting because it is positive. When you optimize your energy, you are a good person. But when you add the word tax, you're a bad person. We mix everything up. Optimization is not tax evasion. In the USA, a company manager is asked to optimize the taxes he has to pay. It's a philosophy."
Deputy made a strong point about the distinction between the legality of optimisation and the illegality of fraud: "For a company, taxation is a cost like any other, which must be reduced by all legal means. In a state governed by the rule of law, there are rules. When you're a business owner, there are rules and you have to play with them. We're not in morality. Because in the name of morality we've done a lot of stupid things."
Tax evasion is accused of attacking and undermining democratic values?".... "I don't know what we're talking about. When one has an activity in a country, one must pay taxes in that country. The word fiscal in France is taboo. But the notion of a tax haven is legal. There is a list of tax havens where tax optimization is made possible by legal rules, but not necessarily moral rules. The limit is fraud. Does someone who crosses the border to buy a pack of cigarettes optimize his taxes or does he give himself purchasing power? In any case, he doesn't pay VAT in France."