Does the amendment to the pre-filled tax return demonstrate deliberate noncompliance?

Following the surrender of life insurance policies, an amount representing investment income had been pre-filled on a taxpayer’s tax return. However, the taxpayer had amended the return by removing that amount.

Following a tax audit,administration he had wrongfully made this deduction and issued him a tax assessment accompanied by a 40% penalty for willful noncompliance.

Before the Administrative Court of Appeal, the taxpayer sought, among other things, the waiver of this penalty, arguing that he had not intended to evade taxes.

He claimed that he had been misled by the life insurance contract manager, but also that he had been unable to contactadministration determine whether the pre-filled amounts were indeed taxable.

The Administrative Court of Appeals will, however, rule that the mere omission of the amounts from the declaration is sufficient to establish that the conduct was deliberate.

It approves the application of the surcharges.

CAA Marseille, Feb. 12, 2026, No. 24MA01457

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