Motivation of a tax adjustment notice

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.

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Posted on 13 March 2020 in Publication

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