Decision of the Council of State dated November 3, 2023

On November 3, the Council of State issued a ruling stating thatadministration conduct a single audit of a taxpayer’s accounts for all of their business activities if the taxpayer’s returns indicate that all such activities were recorded in a single set of books, regardless of whether this was actually the case in practice.

Furthermore, this decision illustrates the limitations of the method for reconstructing a restaurant owner’s revenue using the “café method.”

EC, 3rd and 8th Ch., Nov. 3, 2023, No. 460520, Cited in the tables