When a tax inspector claims a tax credit by submitting fake invoices

A tax inspector had reported expenses that qualified for the energy transition tax credit.

During a tax audit, she provided invoices from a company to justify these expenses. When questioned byadministration , the company stated that it had not performed any work at the taxpayer’s residence.

administration thereforeadministration a tax assessment to the inspector, imposing an 80% penalty for fraudulent conduct.

In her defense, the inspector claimed that she had been the victim of identity theft and that she had indeed paid for the work in cash, as evidenced by withdrawals from her accounts.

The Administrative Court of Appeals will, however, find that the amounts withdrawn bear no relation to the amounts of the alleged payments made. Furthermore, the presence of a heat pump at the inspector’s home does not prove that she incurred the expense.

The judges will also rule that the penalty for fraudulent conduct is justified because the inspector had produced false invoices and that "as a public finance inspector, she could not have been unaware that paying invoices of this amount in cash is not permitted."

CAA Lyon, Dec. 18, 2025, No. 24LY02397

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