WARRANTY AGAINST THE ALTERATIONS OF THE ADMINISTRATIVE DOCTRINES - DEFINITE STAND ON THE VALUATION OF A DE FACTO SITUATION
May only take advantage of the provisions of Article L 80 B of the LPF taxpayers in a de facto situation on which the refered valuation has been made, as well as taxpayers which took part in the action or operation at the origin of this situation, without the possibility for the other taxpayers to refer to a breach of the equality principle to their detriment.
The taxpayer is the one who must justify in front of the judge that he took part in actions or operations giving rise to the de facto situation on which the Tax Authorities took a position (French High Court, June 17, 1996, no. 145594, 9e and 8e s. - s., SA France Sud Diffusion).
Remark: New solution, precising who are the people who can take advantage of a definite stand from the Tax Authorities on the basis of Article L 80 B of the LPF.
This decision is similar to another decision of the Commercial Chamber of the Supreme High Court dated December 29, 1994, no. 2207 P. Indeed, in this decision, the Court agreed that a person taking part in a sale operation may claim for a definite stand addressed to another party to this operation.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be brought about your specific circumstances.
For additional information contact Claire Acard on 33/(1)/55 61 10 10, Lionel Benant on 33/18.104.22.168, Joel Fischer on 33/22.214.171.124, or Laurent Borey on 33/(1).55 61 10 10 or enter text search: "ARCHIBALD ANDERSEN Profile".
The members of ARCHIBALD ANDERSEN Association d'Avocats (S.G. Archibald and Arthur Andersen International) are registered with the Hauts-de-Seine Bar and the Lyon Bar.
To print this article, all you need is to be registered on Mondaq.com.
Click to Login as an existing user or Register so you can print this article.
How should fees received upfront, prior to the provision of services, be accounted for? IFRIC recently considered this question but was unable to reach a definitive answer.
Some comments from our readers… “The articles are extremely timely and highly applicable” “I often find critical information not available elsewhere” “As in-house counsel, Mondaq’s service is of great value”
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).