Whenadministration to collect payment twice

Following an audit of a company’s accounts,administration issued a tax assessment to the taxpayers, finding that they were liable for tax on amounts paid to a Belgian company as compensation for serving as chairman of the board.

The reassessment was upheld by the courts, andadministration subsequentlyadministration the taxpayers a formal notice. This notice was challenged all the way to the Administrative Court of Appeals.

The tax authority will then note that the amount claimed from taxpayers has already been paid almost in full through the company’s withholding tax payment.

The Court therefore overturns virtually the entire formal notice.

CAA Paris, June 19, 2026, No. 25PA00317

This legal watch produced by the law firm Mispelon Avocat, which specializes in French tax audit and French tax litigation. You can follow this legal watch subscribing to the newsletter via this link