Commentary on a court decision in the Tax Law Review
On May 23, the Court of Cassation issued a ruling regarding the automatic referral to the public prosecutor’s office. Contrary to what the plain language of the text might suggest, the court held that the filing of an amended return, even if rejected byadministration, would not prevent the automatic referral to the public prosecutor’s office.
I had the pleasure of commenting on this ruling, along with Catherine Cassan, in the pages of the Revue de droit fiscal, and of attempting to analyze the Court’s reasoning that led it to this conclusion, which appears, to say the least, fragile and open to criticism.
Enjoy the read!
