A corrective statement signed by an attorney does indeed interrupt the statute of limitations
A taxpayer was subject to a tax audit during which he acknowledged that he was the beneficiary of a trust located in Jersey and the holder of an undeclared foreign bank account into which the trust’s proceeds were deposited. He also expressed his desire to rectify his situation.
In October 2018,administration sentadministration a letter requesting his bank statements for that account as well as amended tax returns for the years 2008 through 2014.
In response to this letter, the taxpayer filed amended tax returns in February 2019 through his attorney.
administration thenadministration the taxpayer for the 2008 tax year.
He then challenged these tax assessments, arguing thatadministration . In his view, theadministration had until December 31, 2018, to collect taxes for the year 2008.
The Administrative Court of Appeals will then rule that the filing of the amended return in February 2019 means that the taxpayer waived the statute of limitations.
It will also rule thatadministration mislead the taxpayer regarding the applicable statute of limitations in the letter requesting that the taxpayer submit amended returns.
Finally, the taxpayer argued "that waiving the statute of limitations on the tax base of a tax claim constitutes, given the seriousness of its consequences, an act of disposition that goes beyond the scope of the attorney's power of attorney and can only be performed by the taxpayer himself or on the basis of a special power of attorney."
The Court will, however, find that the letter requesting the filing of an amended return was sent to the taxpayer. According to the Court, the attorney who signed the amended returns must "necessarily be regarded as having thereby acted on behalf of the petitioner."
The upgrade is therefore confirmed.
CAA Paris, Oct. 16, 2025, No. 24PA00135
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