Judgment of the Court of Cassation dated May 23, 2024
Yesterday, the Court of Cassation issued a ruling clarifying the automatic referral to the public prosecutor’s office when a taxpayer rectifies their tax situation.
Article L.228 of the General Tax Code provides that, when certain criteria are met,administration must refer a taxpayer’s case to the public prosecutor’s office. The provision does, however, allow for an exception when the taxpayer has voluntarily filed an amended return.
In its ruling, the Court of Cassation nevertheless held that whenadministration a taxpayer’s amended return, they are indeed required to forward the taxpayer’s revised file to the public prosecutor’s office.
The Court further states that it is then up to the tax judge to determine whether the rejection of the amended return was proper.