Tax on Precious Metals, Jewelry, and Works of Art: No Automatic Assessment

A company underwent an audit, following whichadministration issued a tax assessment regarding taxes on precious metals, jewelry, and works of art.

administration, believing that the company had not filed a tax return, had initiated the process of assessing the tax by default.

The Administrative Court of Appeal, to which the case was referred, then noted that this tax is not a sales tax and that the provisions governing ex officio assessment applicable to this type of tax do not apply to the tax on precious objects.

She then notes that there is no provision allowing for the application of the ex officio assessment procedure to adjust the tax liability of a company subject to this tax.

The Court then upheld the Administrative Court’s decision to overturn the assessment.

CAA Paris, Feb. 4, 2026, No. 24PA03499

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