Decision of the Council of State dated October 23, 2024

Yesterday, the Council of State issued a ruling regarding the nature of the dialogue during appeals within the administrative hierarchy.

It specifies that there is no procedural irregularity if the supervisor refuses to consider the taxpayer’s request to invoke a legal provision other than the one discussed with the auditor.

In this case, the company requested the innovation tax credit during the administrative appeals process, something it had not done during the tax audit or in its response to reassessment proposal concerned the research tax credit.

EC, 3rd and 8th Ch., Oct. 23, 2024, No. 469431, Cited in the tables