France Administrative Court of Appeal of Paris Clarifies Company’s Tax Liability, Research Tax Credit Eligibility

The French Administrative Court of Appeal of Paris Jan. 30 issued Decision No. 24PA02339, clarifying a company’s liability for various taxes and eligibility for research tax credits. The taxpayer, a company, sought the discharge of additional corporate income tax and related social contributions, VAT, and payroll tax. The Administrative Court of Paris granted only partial relief. On appeal, the Administrative Court of Appeal of Paris found that: 1) the audit wasn’t proven irregular; 2) there wasn’t convincing proof that a deducted expense for the director’s participation in a driving course was professional; 3) the taxpayer proved, however, that VAT reminders ...