40 % penalty for bad faith and statute of limitations

By a decision of the Paris Administrative Court of Appeal of March 11, 2020, the Firm obtains a discharge from the 40% penalty for bad faith applied to a reassessment resulting from the reinstatement in the taxable income of the applicant company of the amount of the balance of a

VAT on the « profit margin scheme » for second-hand vehicles

The tax administration waives the right to appeal a judgment in favour of the taxpayer obtained by Frenkel & Associés from the Administrative Court of Besançon (21 May 2019, Nos. 1600456 and 1702138) in a case in which the tax inspectorate claimed that a motor vehicle dealership could not have