13 March 2020
Publication
Publication
Motivation of a tax adjustment
REVUE DE DROIT FISCAL n°11 – March 12, 2020 – Arkwood team comments on the French supreme administrative Court dated December 4, 2019
A tax adjustment notice is insufficiently motivated if it only refers, in order to repeal the Research Tax Credit that a company offset against its corporate income tax, to a previous decision of the French tax administration rejecting the taxpayer’s request for reimbursement of the tax credit.
