Decisions of the Paris Administrative Court of Appeal dated June 27 and 28, 2024

Last week, the Paris Administrative Court of Appeal issued several noteworthy rulings concerning, in particular:

- The validity of the reassessment proposal notification of a reassessment proposal (via escale): CAA Paris, June 28, 2024, No. 22PA05281

- The consequences of amending a tax return after it has been filed (i.e.,administration “oops” service) ifadministration refusesadministration take the amendment into account: CAA Paris, June 28, 2024, No. 22PA04610

- The non-deductibility of market penalties under the CVAE: Paris Administrative Court of Appeal, June 27, 2024, No. 23PA05374

- VAT Treatment of Fee Rebates Paid to Physicians for Long-Term Substitute Services: Paris Administrative Court of Appeal, June 28, 2024, No. 23PA00101