Seizure of electronic documents: The Court of Cassation confirms in rulings in the field of tax proceedings the practice of the undifferentiated seizure of electronic documents and the limited content of the inventory (M. et Mme X..., M. et Mme Y... et Sodipro, Europroperties investment, M. Y…)

*This article is an automatic translation of the original article, provided here for your convenience. Read the original article. Cass. com, 18 January 2011, Mr and Mrs X..., Mr and Mrs Y...and Sodipro, No. 09-70397 Cass. com, January 18, 2011, Europroperties investment, n° 10-11777 Cass. com, January 18, 2011, Mr. Y... , No. 10-11778 The debate on the global seizure of computer files in the context of searches is certainly not the end of the debate on these columns. Indeed, while three orders of the Paris Court of Appeal of November 2, 2010 had reopened this question by requesting a technical expertise of the method of global seizure of computer files (see "The method of global seizure of computer files", in French only), the debate on this issue is still going on. ConcurrencesNo.