{"id":2161209,"date":"2026-11-01T23:35:54","date_gmt":"2026-11-01T22:35:54","guid":{"rendered":"https:\/\/kohenavocats.fr\/?page_id=2161209"},"modified":"2026-11-04T19:41:17","modified_gmt":"2026-11-04T18:41:17","slug":"corporate-tax-litigation-lawyer-paris","status":"publish","type":"page","link":"https:\/\/kohenavocats.fr\/en\/corporate-tax-litigation-lawyer-paris\/","title":{"rendered":"Corporate tax litigation lawyer in Paris: from the SME&#8217;s tax claim to the administrative court"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2161209\" class=\"elementor elementor-2161209 elementor-2160652\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59a e-con-full e-ecs-flex e-flex e-con e-parent\" data-id=\"v5bd59a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59aw elementor-widget elementor-widget-html\" data-id=\"v5bd59aw\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"kcv\" id=\"kci-root\" data-refresh-marker=\"expertise-fr-avocat-contentieux-fiscal-entreprise-paris-20261101\">\n<section class=\"kcv-hero\" aria-labelledby=\"kch-h1\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-head\">\n      <p class=\"kk\">Formal tax claim, stay of payment, administrative court: SARL, SAS, EURL and sole entrepreneurs<\/p>\n      <h1 id=\"kch-h1\"><em>Corporate tax litigation lawyer<\/em> in Paris:<span class=\"kcv-tail\"> from the SME's tax claim to the administrative court.<\/span><\/h1>\n      <p class=\"kcv-sub\">After an accounting audit, the company receives a recovery notice (avis de mise en recouvrement) setting out corporate income tax, VAT or CFE reassessments. The work of a corporate tax litigation lawyer in Paris then begins with a formal tax claim addressed to the tax office responsible for the place of taxation or, after an audit carried out by another department, to the head of that department. It continues before the administrative court where the administration's rejection or silence leaves the dispute unresolved.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n      <p class=\"kcv-urg\">The time limit for the claim, the time limit for bringing the matter before the court and the fifteen-day period available where guarantees are refused each run separately. Date every notice the company has received before taking any other step.<\/p>\n    <\/div>\n    <div class=\"kcv-stagewrap\"><div class=\"kcv-stageshadow\"><div class=\"kcv-stage\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-20261025.webp\" media=\"(min-width:761px)\" fetchpriority=\"high\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-1080-20261025.webp\" media=\"(max-width:760px)\" fetchpriority=\"high\">\n      <div class=\"kcv-media\" aria-hidden=\"true\" style=\"--kcv-img:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-20261025.webp');--kcv-img-m:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-bornage-paysage-1080-20261025.webp')\"><\/div>\n      <div class=\"kcv-panel kcv-glass\" id=\"kch-form\">\n        <div class=\"kcv-panel-head\">\n          <div>\n            <p class=\"kcv-panel-k\">SME tax litigation \u00b7 Paris<\/p>\n            <h2 class=\"kcv-panel-t\">Get a <em>first analysis<\/em><\/h2>\n            <p class=\"kcv-panel-l\">Send the recovery notice, the reassessment proposal, the company's observations, the tax office's reply and, if there is one, the rejection of the claim: the firm will review the time limits, the capacity of the signatory and the arguments to raise.<\/p>\n          <\/div>\n          <div class=\"kcv-chip kcv-glass\"><p class=\"kcv-chip-n\">24 \u00e0 48 h<\/p><p class=\"kcv-chip-x\">first legal<br>review<\/p><\/div>\n        <\/div>\n        <div class=\"kcf-wrap\">\n<form id=\"kcf-2form\" data-kcf data-api-url=\"https:\/\/kohenavocats.fr\/wp-json\/kohen-form\/v1\/submit\" data-vps-url=\"https:\/\/upload-fr.46-224-152-225.sslip.io\/submit\" data-max-size=\"1073741824\" data-max-files=\"500\" novalidate enctype=\"multipart\/form-data\">\n  <input type=\"hidden\" name=\"rendered_at\" value=\"1776847557\">\n  <div class=\"kcf-hp\" aria-hidden=\"true\"><label for=\"kcf-2website\">Do not fill in<\/label><input id=\"kcf-2website\" name=\"website\" type=\"text\" tabindex=\"-1\" autocomplete=\"off\"><\/div>\n  <div class=\"kcf-price\">\n    <span class=\"kcf-price-amount\">\u20ac80<small>incl. 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Payment is made online after this form is sent.<\/p>\n      <ul class=\"kcf-price-meta\">\n        <li>Up to 1 GB of documents, folders and subfolders accepted<\/li>\n        <li>Secure payment, no banking data stored<\/li>\n        <li><a href=\"\/conditions-etude-prealable\/\" target=\"_blank\" rel=\"noopener\">Terms and fee agreement<\/a><\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n  <div class=\"kcf-row\">\n    <div class=\"kcf-group\">\n      <label class=\"kcf-label\" for=\"kcf-2name\">Full name<\/label>\n      <input class=\"kcf-input\" type=\"text\" id=\"kcf-2name\" name=\"name\" placeholder=\"Your name\" required autocomplete=\"name\" aria-describedby=\"kcf-2name-err\">\n      <p class=\"kcf-field-error\" id=\"kcf-2name-err\" role=\"alert\"><\/p>\n    <\/div>\n    <div class=\"kcf-group\">\n      <label class=\"kcf-label\" for=\"kcf-2phone\">Telephone <span class=\"kcf-optional\">(optional)<\/span><\/label>\n      <input class=\"kcf-input\" type=\"tel\" inputmode=\"tel\" id=\"kcf-2phone\" name=\"phone\" placeholder=\"06 00 00 00 00\" autocomplete=\"tel\" aria-describedby=\"kcf-2phone-err\">\n      <p class=\"kcf-field-error\" id=\"kcf-2phone-err\" role=\"alert\"><\/p>\n    <\/div>\n  <\/div>\n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\" for=\"kcf-2email\">Email address<\/label>\n    <input class=\"kcf-input\" type=\"email\" id=\"kcf-2email\" name=\"email\" placeholder=\"your@email.com\" required autocomplete=\"email\" spellcheck=\"false\" autocapitalize=\"off\" aria-describedby=\"kcf-2email-err\">\n    <p class=\"kcf-field-error\" id=\"kcf-2email-err\" role=\"alert\"><\/p>\n  <\/div>\n  \n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\" for=\"kcf-2message\">Message<\/label>\n    <textarea class=\"kcf-textarea\" id=\"kcf-2message\" name=\"message\" placeholder=\"Briefly describe your situation...\" required aria-describedby=\"kcf-2message-err\"><\/textarea>\n    <p class=\"kcf-field-error\" id=\"kcf-2message-err\" role=\"alert\"><\/p>\n  <\/div>\n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\">Attachments <span class=\"kcf-optional\">(optional, 500 files max, 1 GB)<\/span><\/label>\n    <div class=\"kcf-dropzone\" id=\"kcf-2dropzone\">\n      <svg class=\"kcf-dropzone-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M21 15v4a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2v-4\"\/><polyline points=\"17 8 12 3 7 8\"\/><line x1=\"12\" y1=\"3\" x2=\"12\" y2=\"15\"\/><\/svg>\n      <p class=\"kcf-dropzone-text\"><strong>Click<\/strong> or drag your files here<br>All formats accepted (PDF, Word, images, etc.)<\/p>\n      <input type=\"file\" name=\"attachments\" id=\"kcf-2files\" multiple>\n    <\/div>\n    <div class=\"kcf-file-list\" id=\"kcf-2filelist\"><\/div>\n    <div class=\"kcf-progress\" id=\"kcf-2progress\">\n      <div class=\"kcf-progress-bar\"><div class=\"kcf-progress-fill\" id=\"kcf-2progressfill\"><\/div><\/div>\n      <p class=\"kcf-progress-text\" id=\"kcf-2progresstext\">Sending...<\/p>\n    <\/div>\n  <\/div>\n  <button type=\"submit\" class=\"kcf-btn\">\n    <span class=\"kcf-spinner\"><\/span>\n    <span class=\"kcf-btn-text\">Pay \u20ac80 and send my case<\/span>\n  <\/button>\n  <div class=\"kcf-msg\" role=\"status\" aria-live=\"polite\" aria-atomic=\"true\" tabindex=\"-1\"><\/div>\n  <p class=\"kcf-note\">Payment constitutes a request for immediate performance of your analysis. 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l'\u00c9tat.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur data.gouv.fr\"},{\"titre\":\"Commentaires des d\u00e9cisions de justice par l'IA g\u00e9n\u00e9rative\",\"url\":\"https:\/\/www.data.gouv.fr\/reuses\/commentaires-des-decisions-de-justice-par-lia-generative\",\"citation\":\"R\u00e9utilisation des donn\u00e9es publiques de justice publi\u00e9e par Kohen Avocats et r\u00e9f\u00e9renc\u00e9e sur data.gouv.fr.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la r\u00e9utilisation sur data.gouv.fr\"}]},\"awwwards\":{\"nom\":\"Awwwards\",\"articles\":[{\"titre\":\"Kohen Avocats, site nomm\u00e9 aux Awwwards\",\"url\":\"https:\/\/www.awwwards.com\/sites\/kohen-avocats\",\"citation\":\"Le site du cabinet figure parmi les sites nomm\u00e9s (\u00ab Nominee \u00bb) par Awwwards, r\u00e9f\u00e9rence internationale du design web.\",\"auteur\":\"Awwwards\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur 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\u00e0 la location ?\",\"url\":\"https:\/\/www.leboncoin.fr\/guide\/immobilier\/bouilloires-thermiques-bientot-interdites-a-la-location-hfpj70o6.html\",\"citation\":\"Le guide immobilier cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"Leboncoin\",\"paraphrase\":true}]},\"femme-actuelle\":{\"nom\":\"Femme Actuelle\",\"articles\":[{\"titre\":\"S\u00e9paration ou divorce : quelle banque et quel cr\u00e9dit pour repartir sur de bonnes bases ?\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.femmeactuelle.fr\/vie-pratique\/news-vie-pratique\/separation-ou-divorce-quelle-banque-et-quel-credit-pour-repartir-sur-de-bonnes-bases-2211980\",\"citation\":\"L'article cite une analyse de kohenavocats.com parmi ses sources.\",\"auteur\":\"Femme Actuelle\",\"paraphrase\":true}]},\"economie-matin\":{\"nom\":\"\u00c9conomie Matin\",\"articles\":[{\"titre\":\"Nouveau bail 2026 : ce que les propri\u00e9taires doivent anticiper d\u00e8s 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if(e.key==='ArrowLeft'&&actuel>0){e.preventDefault();aller(actuel-1);}});\ns.querySelectorAll('button.knp__logo').forEach(function(b){b.addEventListener('click',function(e){ouvrir(b,e.detail===0&&b.tabIndex>=0);});});\n}\ndocument.querySelectorAll('.knp').forEach(lier);\n})();\n<\/script>\n<\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-tabs\" id=\"kcv-cabinet\" aria-label=\"Corporate tax litigation lawyer in Paris\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-tabs-head\">\n      <p class=\"kk\">Kohen Avocats, Paris 17<\/p>\n      <h2>SME tax litigation: <em>what is at stake between the claim and the judgment<\/em><\/h2>\n    <\/div>\n    <div class=\"kcv-bar\"><div class=\"kcv-chips\" role=\"tablist\" aria-label=\"Case sections\"><button class=\"kcv-chip-t on\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-avocat\" aria-controls=\"kcv-avocat\" aria-selected=\"true\" tabindex=\"0\">The lawyer<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p1\" aria-controls=\"kcv-p1\" aria-selected=\"false\" tabindex=\"-1\">The rules<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p2\" aria-controls=\"kcv-p2\" aria-selected=\"false\" tabindex=\"-1\">Your documents<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p3\" aria-controls=\"kcv-p3\" aria-selected=\"false\" tabindex=\"-1\">The method<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p4\" aria-controls=\"kcv-p4\" aria-selected=\"false\" tabindex=\"-1\">The timetable<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p5\" aria-controls=\"kcv-p5\" aria-selected=\"false\" tabindex=\"-1\">The checks<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-synthese\" aria-controls=\"kcv-synthese\" aria-selected=\"false\" tabindex=\"-1\">Summary<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-faq\" aria-controls=\"kcv-faq\" aria-selected=\"false\" tabindex=\"-1\">Questions<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-textes\" aria-controls=\"kcv-textes\" aria-selected=\"false\" tabindex=\"-1\">Legal texts<\/button><\/div><\/div>\n    <div class=\"kcv-track\"><div class=\"kcv-slide kcv-on\" id=\"kcv-avocat\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-avocat\" tabindex=\"-1\">\n<div class=\"kcv-pro\">\n  <figure class=\"kcv-pro-photo\"><img fetchpriority=\"high\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/kohen-footer\/portrait-reda-20260920-lignes-orange.jpg\" alt=\"Reda Kohen, lawyer at the Paris Bar\" width=\"1122\" height=\"1402\" loading=\"eager\" decoding=\"async\">\n    <figcaption class=\"kcv-pro-cap kcv-glass\"><span class=\"kcv-pro-capn\">Reda Kohen<\/span><span class=\"kcv-pro-capr\">Lawyer at the Paris Bar<\/span><\/figcaption>\n  <\/figure>\n  <div class=\"kcv-pro-body\">\n    <p class=\"kk\">Tax law \u00b7 Paris 17th<\/p>\n    <h2>What a <em>corporate tax litigation lawyer<\/em> in Paris does<\/h2>\n    <ul class=\"kcv-pro-tags\"><li>Paris Bar<\/li><li>SME taxation<\/li><li>Tax court<\/li><\/ul>\n    <p class=\"kcv-p\">Reda Kohen, lawyer at the Paris Bar, can act for companies and entrepreneurs who challenge tax reassessments after an audit.<\/p>\n    <p class=\"kcv-p\">An SME often approaches litigation with the audit file, its chartered accountant and a tight timetable. The firm first reviews the documents notified to the company, checks who was entitled to sign on its behalf, then isolates the reassessments that the claim must target precisely.<\/p>\n    <p class=\"kcv-p\">The administrative courts hear disputes over direct taxes and turnover taxes, which covers corporate income tax, VAT, the business property contribution (CFE) and the penalties that go with them, under Article L. 199 of the Book of Tax Procedures (livre des proc\u00e9dures fiscales, LPF). The file is therefore built for this judge, who rules on the documents and the written submissions exchanged.<\/p>\n    <p class=\"kcv-p\">Send what you have, even if incomplete: the firm will prioritise and complete the file with you. In an emergency, call <a href=\"tel:+33646605822\">06 46 60 58 22<\/a>.<\/p>\n    <p class=\"kcv-pro-meta\"><a href=\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\" target=\"_blank\" rel=\"noopener\">Official profile in the directory of French lawyers (CNB)<\/a><span>Firm at 11 rue Margueritte, 75017 Paris<\/span><\/p>\n  <\/div>\n<\/div>\n<div class=\"kcv-cards\">\n  <div class=\"kcv-card\"><h3>A properly delimited claim<\/h3><p>The court cannot rule beyond the taxes and the amount covered by the claim: the scope is fixed by the claims filed, which a supplementary claim can extend only within the time limit that is still open.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>The right signatory<\/h3><p>Manager, chairman, authorised representative holding a power of attorney or lawyer: admissibility depends on who acts on behalf of the company.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>Time limits that add up<\/h3><p>Claim time limit, six-month silence, two months after a notified rejection: each stage has its own starting point.<\/p><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p1\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p1\" tabindex=\"-1\">\n<p class=\"kk\">The rules<\/p>\n<h2>Tax claim and administrative court: <em>the rules that apply to the SME<\/em><\/h2>\n<p class=\"kcv-lead\">Five rules govern a company's path from the recovery notice to the judgment.<\/p>\n<ol class=\"kcv-conds\">\n  <li>The company first challenges the assessment before the administration: the claim is addressed to the local tax office responsible for the place of taxation (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049635659\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049635659\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R*190-1 of the LPF<\/a>). For corporate income tax and VAT, the deadline falls on 31 December of the second year following the year in which the recovery notice was served (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054553358\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054553358\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R*196-1<\/a>), and a company that has been reassessed also has a period equal to the administration's reassessment period (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316308\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316308\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R*196-3<\/a>).<\/li>\n  <li>The claim must identify the tax, briefly set out the grounds, be signed and enclose the recovery notice (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316633\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316633\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R*197-3<\/a>). Anyone acting for the company without being its legal representative must show a mandate, unless they are a lawyer (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316320\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316320\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R*197-4<\/a>). The Marseille administrative court of appeal dismissed as inadmissible the application of a SARL whose authorised representative could not be identified (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000036989247\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000036989247\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CAA Marseille, 31 May 2018, No. 16MA02775<\/a>).<\/li>\n  <li>The administration rules within six months, which may be extended by three months on notice to the company (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000025622405\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000025622405\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R*198-10<\/a>). The challenge must be brought within two months of the notified decision or, if there is no reply, from the expiry of the six-month period (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316636\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316636\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R*199-1<\/a>). The Council of State has clarified that only an express decision stating the remedies and time limits for appeal starts this two-month period (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000042456291\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000042456291\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, opinion, 21 October 2020, No. 443327<\/a>).<\/li>\n  <li>Before the court, the company cannot raise taxes other than those in its claim (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020502981\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020502981\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R*200-2<\/a>), but it may put forward new arguments until the close of the investigation, without exceeding the relief requested (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039278597\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039278597\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 199 C<\/a>). The Marseille court thus declared a claim inadmissible for the part that exceeded the periods and the amount claimed (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000054955685\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000054955685\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CAA Marseille, 2 October 2026, No. 25MA01509<\/a>).<\/li>\n  <li>The burden of proof depends on the route followed during the audit. Where the departmental commission was seised, the administration in principle bears the burden of proof, unless the accounts are seriously irregular and the assessment follows the commission's opinion (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037993633\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037993633\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 192<\/a>). For the 40% surcharge, the administration must establish both the understatement and the intention to evade tax (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050048209\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050048209\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 23 July 2024, No. 489235<\/a>).<\/li>\n<\/ol>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>Articles L. 190, L. 199 and L. 195 A of the LPF are cited in the version in force on 1 November 2026. L\u00e9gifrance already publishes, for each of them, a new version applicable from 1 January 2027.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p2\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p2\" tabindex=\"-1\">\n<p class=\"kk\">Your documents<\/p>\n<h2>The documents to gather according to <em>the stage of the dispute<\/em><\/h2>\n<p class=\"kcv-lead\">The company provides the audit documents, the accounting evidence and the record of each item sent.<\/p>\n<div class=\"kcv-duel\">\n  <div class=\"kcv-opt kcv-opt-a\"><p class=\"kcv-opt-k\">Stage A<\/p><p class=\"kcv-opt-t\">The claim has not yet been filed<\/p><ul><li>Audit notice, reassessment proposal, the company's observations and the administration's reply<\/li><li>Recovery notice, with the date of receipt and the envelope or the online filing receipt<\/li><li>Kbis extract, articles of association and, if a third party signs, the legal representative's written power of attorney<\/li><li>General ledger, invoices, contracts and statements that contradict each head of reassessment<\/li><\/ul><\/div>\n  <div class=\"kcv-or\" aria-hidden=\"true\">or<\/div>\n  <div class=\"kcv-opt kcv-opt-b\"><p class=\"kcv-opt-k\">Stage B<\/p><p class=\"kcv-opt-t\">The claim has been rejected or remains unanswered<\/p><ul><li>Full copy of the claim filed and proof of the date it was sent<\/li><li>Rejection decision, with the envelope or the date it was made available in the business online account<\/li><li>Letters from the public accountant on guarantees, reminders and any protective measures<\/li><li>Opinion of the departmental commission or minutes of the meeting with the senior contact at the tax office, if they exist<\/li><\/ul><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>Do not leave a new reassessment or a partial rejection without careful reading: a document titled reassessment proposal may contain a decision on a claim and start a time limit running.<\/p><\/div>\n<p class=\"kcv-p\">The firm also handles:<\/p>\n<ul class=\"kcv-pro-tags\"><li>Accounting audit<\/li><li>Stay of payment<\/li><li>Tax surcharges<\/li><li>Company director<\/li><\/ul><\/div><div class=\"kcv-slide\" id=\"kcv-p3\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p3\" tabindex=\"-1\">\n<p class=\"kk\">The method<\/p>\n<h2>How the firm <em>handles the company's file<\/em><\/h2>\n<p class=\"kcv-lead\">Fix the timetable, choose the arguments, then see the procedure through to judgment.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 1<\/p><h3>Reconstruct the timetable<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The firm dates each document the company has received and calculates the deadline for the claim, the administration's response time and the window for bringing the matter before the court.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 2<\/p><h3>Sort the arguments<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Irregularities in the audit, the reasoning of the reassessments, the proof of revenue or expenses and the penalties are examined separately, with their real effect on each reassessment.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 3<\/p><h3>Draft the claim<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The claim quantifies the relief requested, covers each tax, encloses the documents and, if cash flow requires it, applies for a stay of payment with appropriate guarantees.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 4<\/p><h3>Plead before the court<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">After the rejection or the six-month silence, the firm prepares the application, replies to the administration's pleadings and completes the arguments before the close of the investigation.<\/p><\/div><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>A procedural argument benefits only the taxes it actually affects. The claim is stronger when it links each complaint to an identified reassessment and its amount.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p4\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p4\" tabindex=\"-1\">\n<p class=\"kk\">The timetable<\/p>\n<h2>The timetable <em>of an SME's tax claim<\/em><\/h2>\n<p class=\"kcv-lead\">From the recovery notice to the administrative court's judgment.<\/p>\n<ol class=\"kcv-hs\"><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Recovery notice<\/p><p><strong>Day of receipt.<\/strong> Note the date the company received it, keep the envelope and identify the taxes and penalties claimed.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Claim<\/p><p>For corporate income tax and VAT, file it by 31 December of the second year after that notification at the latest; for the CFE, a local direct tax, by 31 December of the following year at the latest (Article R*196-2 of the LPF). Quantify the relief sought and, if necessary, apply for a stay of payment.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Guarantees<\/p><p>Above the regulatory threshold, the accountant asks for guarantees; if they are refused, an urgent application can be brought before the administrative court within fifteen days.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Examination by the administration<\/p><p>The tax office has six months, which may be extended by three months, and must give reasons for any full or partial rejection.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Referral to the court<\/p><p>Within two months of receiving a rejection that states the remedies and time limits for appeal, or at any time after six months of silence as long as no express rejection has been properly notified.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Judgment and aftermath<\/p><p>The judgment may grant a discharge, a reduction or a rejection; an appeal is then brought before the administrative court of appeal.<\/p><\/li><\/ol><\/div><div class=\"kcv-slide\" id=\"kcv-p5\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p5\" tabindex=\"-1\">\n<p class=\"kk\">The checks<\/p>\n<h2>What the firm checks <em>before filing<\/em><\/h2>\n<p class=\"kcv-lead\">An admissible and complete claim avoids the loss of relief on a formal ground.<\/p>\n<div class=\"kcv-split\">\n  <ul class=\"kcv-check\"><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Capacity of the signatory: legal representative entered in the register, authorised representative holding a written power of attorney, or lawyer exempt from showing a mandate.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Exact scope: taxes, periods, duties and penalties covered, with the amount of relief requested.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Time limits: claim deadline, any special period after reassessment and the date of any rejection already notified.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Audit safeguards: oral debate, hierarchical appeal, commission and documents obtained from third parties; the rank of the senior contact is assessed by their functions and not their grade (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000037882320\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000037882320\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 26 December 2018, No. 421809<\/a>).<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Cash flow: whether a stay of payment is worthwhile, the guarantees available and the risk of protective measures.<\/span><\/li><\/ul>\n  <aside class=\"kcv-act\">\n    <p class=\"kcv-act-k\">Case documents<\/p>\n    <p class=\"kcv-act-t\">Send what you have, even if incomplete<\/p>\n    <p class=\"kcv-act-p\">Submit your documents through the confidential form at the top of the page: the firm will prioritise and complete the file with you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><\/div>\n  <\/aside>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-synthese\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-synthese\" tabindex=\"-1\">\n<p class=\"kk\">Summary<\/p>\n<h2>The company's situation, evidence, <em>response<\/em><\/h2>\n<p class=\"kcv-lead\">The common scenarios after an audit set the first priority of the file.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>VAT and corporate income tax reassessments after an audit<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Reassessment proposal, reply to observations, recovery notice and accounting documents.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> For corporate income tax and VAT, until 31 December of the second year after the recovery notice; for the CFE, until 31 December of the following year.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> A claim quantified reassessment by reassessment, with the procedural and substantive arguments tied to each amount.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Rejection slipped into a reassessment proposal<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> The document itself, its date of receipt and any mention of the remedies and time limits for appeal.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Two months from receipt if the rejection is express and states the remedies and time limits for appeal; otherwise, a reasonable period of one year.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Characterise the document, then bring the matter before the court without waiting for a new refund request.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Claim left unanswered<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Receipt or filing acknowledgement for the claim and the absence of any notified decision.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> The court can be seised once the six-month period has expired.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Bring the matter before the administrative court where cash flow or guarantees call for a rapid decision.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Cash flow threatened by recovery<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Claim containing the express request for a stay, the guarantees offered and the accountant's reply.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Fifteen days to challenge the refusal of guarantees before the urgent applications judge.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Quantified request for a stay, offer of guarantees and, in case of refusal, a tax urgent application after depositing one tenth of the disputed taxes, for which a bank guarantee or listed securities may be substituted.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>40% surcharge challenged<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> The reasons given for the penalty in the reassessment proposal and evidence of the company's good faith.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> The penalties must appear in an admissible claim; the arguments challenging them can then be supplemented before the close of the investigation.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Challenge separately the intention to evade tax, which the administration must prove.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Director sued for the company's taxes<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Writ of summons from the public accountant, history of returns and payments, causes of the defaults.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> The time limits of civil procedure before the president of the judicial court.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Argue the seriousness and repetition of the failings and their link with the impossibility of recovery.<\/p><\/div><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-faq\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-faq\" tabindex=\"-1\">\n<p class=\"kk\">Frequently asked questions<\/p>\n<h2>Your questions: <em>corporate tax litigation<\/em><\/h2>\n<div class=\"kcv-faqgrid\">\n  <aside class=\"kcv-act kcv-act-sticky\">\n    <p class=\"kcv-act-k\">14 questions<\/p>\n    <p class=\"kcv-act-t\">A situation not listed here?<\/p>\n    <p class=\"kcv-act-p\">Every case has its own features. The firm reads your documents before answering you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><\/div>\n  <\/aside>\n  <div class=\"kcv-faq\"><details><summary>From when can an SME file a tax claim after a reassessment proposal?<\/summary><div class=\"a\"><p>For tax reassessments, the claim targets the taxes put into recovery: the recovery notice sets out the duties, interest and surcharges actually claimed and is the starting point of the time limit. The Book of Tax Procedures provides for an earlier opening in one particular case, a reassessment that reduces a VAT deficit or deductible VAT surplus without leading to additional tax: the claim is then possible as soon as the reply to the company's observations is received, thirty days after a notification of tax assessed ex officio or after the commission's opinion where it was seised (Article L. 190 of the LPF). The deadline is calculated from the recovery notice: for corporate income tax or VAT, the claim remains admissible until 31 December of the second year following its notification (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054553358\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054553358\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R*196-1<\/a>); for the CFE, a local direct tax, the deadline is 31 December of the following year (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054553347\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054553347\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R*196-2<\/a>). A company that has been reassessed also has a period equal to the one the administration had for reassessment (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316308\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316308\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R*196-3<\/a>), which may lengthen the timetable for certain years. The firm checks both limits before concluding that a time limit has expired, then sets a filing date that leaves time to assemble the accounting documents.<\/p><\/div><\/details><details><summary>Who must sign a tax claim submitted on behalf of the company?<\/summary><div class=\"a\"><p>A company's claim must bear its author's signature, and where it is unsigned the administration invites the taxpayer to regularise it within thirty days (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316633\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316633\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R*197-3<\/a>). The manager of a SARL, the chairman of a SAS or anyone entitled to act on the company's behalf signs without any special authority. A third party, for example a chartered accountant or an employee, must by contrast show a proper mandate produced with the document, whereas a lawyer registered with a bar is exempt from this (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316320\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316320\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R*197-4<\/a>). The question also reaches the court: in a case where a SARL acted through unidentified representatives, the Marseille administrative court of appeal checked who had authority to represent it, then dismissed the application as inadmissible because that person could not be identified (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000036989247\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000036989247\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CAA Marseille, 31 May 2018, No. 16MA02775<\/a>). The Kbis extract, the articles of association and any interim administration should therefore be checked before signing, especially where the company's management has changed since the audit.<\/p><\/div><\/details><details><summary>Does a rejection written into a reassessment proposal start the time limit for challenge?<\/summary><div class=\"a\"><p>It can, and this situation often arises where a company has requested the refund of a VAT credit. The Council of State has held that a refund request made under Article 271 of the General Tax Code (Code g\u00e9n\u00e9ral des imp\u00f4ts) constitutes a claim, and that a rejection set out in a reassessment proposal can amount to an express decision where it clearly emerges from the document (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000052575593\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000052575593\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 14 November 2025, No. 498880<\/a>). In that case, the company had not gone to court and had carried the credit forward on its following returns before requesting a refund again. The Council of State dismissed its appeal: the first decision had become final and the later requests were held to be out of time. The decision is unfavourable to the company and shows the practical risk. Where the document does not state the remedies and time limits for appeal, the company in principle has a reasonable period which, save in exceptional circumstances, cannot exceed one year from the date it became aware of it, as the same decision recalls. The firm therefore reads every reassessment proposal to see whether it decides an earlier request by the company.<\/p><\/div><\/details><details><summary>What should be done when the administration does not reply to the company's tax claim?<\/summary><div class=\"a\"><p>The tax office has six months to rule and may announce, before that period ends, an additional period of no more than three months (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000025622405\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000025622405\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R*198-10<\/a>). Once the six-month period has expired without a decision, the company can bring the dispute before the administrative court (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316636\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316636\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R*199-1<\/a>). It is not required to do so by a fixed date: in its opinion of 21 October 2020, the Council of State indicated that the administration's silence does not start any time limit for challenge as long as an express rejection decision has not been properly notified (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000042456291\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000042456291\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, opinion, 21 October 2020, No. 443327<\/a>). The same opinion reserves the two-month period for an express rejection that states the remedies and time limits for appeal. Waiting is not always prudent, however: recovery may resume if no stay was requested, and an explicit decision may arrive at any time with its own time limit. The firm therefore assesses whether it is worth going to court without waiting, in light of the company's cash flow and the guarantees already provided.<\/p><\/div><\/details><details><summary>Can the company defer payment of the reassessments while its claim is pending?<\/summary><div class=\"a\"><p>Yes, provided it expressly requests this in the claim and quantifies the expected relief, or states the basis for it (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039278590\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039278590\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 277 of the LPF<\/a>). The disputed part of the duties and penalties then ceases to be payable until the administration's or the court's final decision. Above an amount set by decree, the public accountant asks for guarantees: a bank guarantee, mortgage, pledge over the business or a cash payment into a holding account (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020989227\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020989227\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R*277-1<\/a>). Without guarantees, or if they are judged insufficient, the accountant may take protective measures. If the accountant refuses the guarantees offered by the company, it has fifteen days from receipt of the refusal to apply to the urgent applications judge of the administrative court, after depositing one tenth of the disputed taxes, a bank guarantee or the delivery of listed securities being allowed in place of that deposit (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053189735\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053189735\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 279<\/a>). For an SME, the choice of guarantees weighs on bank credit and on supplier relationships: the firm discusses this with the director before filing, so that the request for a stay does not create a cash-flow difficulty heavier than the reassessment itself.<\/p><\/div><\/details><details><summary>Can the company ask the court for more than it claimed?<\/summary><div class=\"a\"><p>No. The administrative court can only be seised of the taxes that the claim already covered (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020502981\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020502981\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R*200-2<\/a>), and case law infers from this that it cannot be asked for a discharge greater than the amount claimed either. The Marseille administrative court of appeal applied this rule to a professional who challenged before the court all the VAT reassessments from an audit, whereas the claims covered only a few months and a fraction of the amount: the submissions were declared inadmissible for the remainder (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000054955685\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000054955685\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CAA Marseille, 2 October 2026, No. 25MA01509<\/a>). The Council of State reasons in the same way where a partial relief has already been granted: a judgment that had upheld the whole of the application of a property holding company (SCI) was set aside, the submissions being only partly admissible (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000053163227\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000053163227\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 23 December 2025, No. 503744<\/a>). The claim should therefore cover all the periods and amounts that can be disputed, even if a head of claim is later dropped.<\/p><\/div><\/details><details><summary>Can an argument missing from the claim still be raised before the administrative court?<\/summary><div class=\"a\"><p>Yes. Both the company and the administration may put forward any new argument before the court and then the court of appeal, as long as the investigation remains open and without exceeding the relief originally requested (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039278597\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039278597\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 199 C of the LPF<\/a>). In the judgment of 2 October 2026, the Marseille court accepted that an argument based on the irregularity of the recovery notice could be raised for the first time before the court, with no effect on the admissibility of the application (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000054955685\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000054955685\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CAA Marseille, 2 October 2026, No. 25MA01509<\/a>). The applicant nonetheless lost on that point, the court having held the notice regular and the signatory competent. This flexibility applies to arguments, not to scope: a new argument does not allow the claim to be extended to another year or a higher amount. It also benefits the administration, which may defend the tax on a different line of reasoning during the proceedings. It is therefore in the company's interest for the claim to set out the essential arguments from the outset, the application then allowing the argument to be completed from the documents produced by the tax office.<\/p><\/div><\/details><details><summary>Who must prove what before the court after an accounting audit?<\/summary><div class=\"a\"><p>The answer depends on what happened during the audit. Where the departmental commission for direct taxes and turnover taxes was seised, the administration bears the burden of proof whatever opinion was given (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037993633\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037993633\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 192 of the LPF<\/a>). The burden shifts to the taxpayer where two conditions are met together, accounts with serious irregularities and a tax assessed in line with the commission's opinion, the administration still having to prove before the court the serious irregularities it relies on. It also falls on the taxpayer where there are no accounts or equivalent documents. The commission is competent only for certain disagreements, notably the amount of profit or turnover determined under an actual-profit regime (Article L. 59 A of the LPF). Outside these provisions, each party establishes the facts useful to its case, but the Council of State recalls that evidence that only one party holds can be demanded only from that party (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000038462120\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000038462120\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 10 May 2019, No. 413847<\/a>). For an SME, this means that inventories, stock entries and internal documents must be produced by the company itself, with the explanations of the statutory auditor or chartered accountant where they can shed light on the entries in dispute.<\/p><\/div><\/details><details><summary>Does an insufficient oral and adversarial debate with the auditor invalidate the reassessments?<\/summary><div class=\"a\"><p>Not automatically. Where the audit takes place, as is the rule, on the company's premises, it is for the company complaining that it could not engage with the auditor to show that the auditor refused any debate. In the case decided on 10 May 2019, the Council of State noted that the auditor had met the company's representative several times at its registered office, and the company's appeal was dismissed (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000038462120\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000038462120\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 10 May 2019, No. 413847<\/a>). This decision is unfavourable to the taxpayer and illustrates the difficulty of proof. Such an argument is prepared with dated evidence: a diary of visits, emails requesting an appointment that went unanswered, the minutes of the closing meeting and the actual time spent on site. For companies whose turnover or receipts do not exceed the thresholds referred to in Article L. 52 of the LPF, the on-site audit is in principle limited to three months, subject to the exceptions and suspensions provided for in that text. The firm compares the director's account with the statements in the reassessment proposal, which often itself describes the meetings held during the audit.<\/p><\/div><\/details><details><summary>Must the administration give the company the documents it obtained from its bank or its customers?<\/summary><div class=\"a\"><p>It must inform the company of the content and source of the information obtained from third parties on which it bases the reassessments, and give it a copy before the recovery notice is issued if the company asks for it (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006315750\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006315750\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 76 B of the LPF<\/a>). The Council of State applies this obligation to all assessment procedures and specifies that the information must be precise enough to allow access to the documents before the recovery notice is issued (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000042752987\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000042752987\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 24 December 2020, No. 433456<\/a>). In that case, it nonetheless set aside the judgment favourable to the taxpayers, because the court had not examined whether they could themselves, effectively and directly, access the company's bank statements. The sanction is also limited: the failure affects only the taxes for which the documents were used, whether to conduct the procedure or to calculate the tax (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000038411754\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000038411754\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 24 April 2019, No. 414420<\/a>). The request for disclosure should therefore be made in writing, during the audit, and the complaint then attached only to the reassessments concerned.<\/p><\/div><\/details><details><summary>How can the 40% surcharge applied to the company be challenged?<\/summary><div class=\"a\"><p>The 40% surcharge penalises deliberate breach (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1729 of the General Tax Code<\/a>). Where the company challenges it, the burden of proving bad faith falls on the administration (Article L. 195 A of the LPF). The Council of State requires it to show two elements: the understatement or inaccuracy of the returns, then the intention to evade tax. In a case of VAT reassessments against a SAS, it upheld the discharge of the surcharges, the court having been entitled to find intention not established since the omissions concerned only part of the audited period (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050048209\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000050048209\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CE, 23 July 2024, No. 489235<\/a>). This is not a general rule: each case is assessed according to the nature of the errors, their amount, their repetition and the company's competence. The challenge to the penalties is run in parallel with the challenge to the duties, with its own arguments, because an SME may lose on the principal tax and obtain a discharge of the surcharges. The firm rereads the reasons given for the penalty in the reassessment proposal, which are often shorter than those given for the reassessments.<\/p><\/div><\/details><details><summary>Can the company go to the administrative court on its own?<\/summary><div class=\"a\"><p>For corporate income tax, VAT and similar taxes, the company is not required to use a lawyer before the administrative court. The Code of Administrative Justice in principle requires representation by a lawyer for applications for discharge or reduction of sums claimed (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033340889\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033340889\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 431-2<\/a>), but it removes this requirement for disputes relating to direct taxes and turnover taxes (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000050760054\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000050760054\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 431-3<\/a>). The application may also be signed by another representative, who must then show a proper mandate (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020502981\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020502981\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R*200-2 of the LPF<\/a>). The company acts through its legal representative, and the judge may check its standing to sue. The difficulty lies less in admissibility than in technique: delimiting the submissions, choosing the useful arguments, replying to the administration's pleadings and respecting the close of the investigation. A company acting alone should at least check that its application covers the same taxes as its claim and that it is filed within the period opened by the administration's decision or silence.<\/p><\/div><\/details><details><summary>Can the director be pursued for taxes the company does not pay?<\/summary><div class=\"a\"><p>Yes, but in a framework separate from tax litigation. Where fraudulent manoeuvres or serious and repeated failure to comply with tax obligations have made recovery impossible, the de jure or de facto director may be declared jointly and severally liable for the company's taxes and penalties by the president of the judicial court (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039278622\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039278622\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 267 of the LPF<\/a>). The Court of Cassation held that \"the decision to bring the action provided for in Article L. 267 of the Book of Tax Procedures, which is taken by the departmental public finance director, even though only the public accountant may bring the action, is not a decision subject to a prior adversarial procedure\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/63ec8be69dfdee05deff0726\" target=\"_blank\" rel=\"noopener\">Cass. com., 15 February 2023, No. 21-18.395<\/a>). The director's appeal was dismissed: this decision is unfavourable to the director. The defence is then built on the conditions of the provision, namely the seriousness and repetition of the failings, their attribution to the director and their link with the impossibility of recovery. The company's claim and this action are not the same, but the outcome of the disputed reassessments affects the amount the accountant can claim from the director.<\/p><\/div><\/details><details><summary>How does the company recover sums paid after a relief is granted?<\/summary><div class=\"a\"><p>Where the administration grants relief following a claim for an error in the tax base or calculation, or where the court orders it, sums already paid are refunded with late-payment interest running from the day of payment (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048837021\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048837021\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 208 of the LPF<\/a>). Sums deposited as guarantees are returned with the same interest. The starting date can be disputed: the Paris administrative court of appeal held, for a value-added contribution paid in instalments, that interest runs from the day the sum became unavailable to the company, and ordered the State to pay a further amount (<a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000046080763\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000046080763\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">CAA Paris, 20 July 2022, No. 21PA01698<\/a>). In that case, the company had had to file a second claim to obtain the difference, then appeal. The calculation attached to the relief decision should therefore be checked, the dates of each payment reconciled and any shortfall claimed promptly. For an SME, this interest partly compensates the cash-flow cost borne during the dispute.<\/p><\/div><\/details><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-textes\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-textes\" tabindex=\"-1\">\n<p class=\"kk\">Sources and related pages<\/p>\n<h2>Official texts and <em>related pages<\/em><\/h2>\n<p class=\"kcv-lead\">The sources for this page and the firm's related areas of practice.<\/p>\n<div class=\"kcv-arts\"><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049635659\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049635659\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article R*190-1 of the LPF<\/span><span class=\"kcv-art-t\">prior claim to the tax office<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054553358\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054553358\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article R*196-1 of the LPF<\/span><span class=\"kcv-art-t\">general time limit for claims<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054553347\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000054553347\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article R*196-2 of the LPF<\/span><span class=\"kcv-art-t\">time limit for claims on local direct taxes<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316308\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316308\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article R*196-3 of the LPF<\/span><span class=\"kcv-art-t\">special time limit after reassessment<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316633\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316633\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article R*197-3 of the LPF<\/span><span class=\"kcv-art-t\">content and signature of the claim<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316320\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316320\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article R*197-4 of the LPF<\/span><span class=\"kcv-art-t\">mandate of anyone claiming on another's behalf<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000025622405\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000025622405\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article R*198-10 of the LPF<\/span><span class=\"kcv-art-t\">time allowed to examine the claim<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316636\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006316636\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article R*199-1 of the LPF<\/span><span class=\"kcv-art-t\">bringing the matter before the administrative court<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020502981\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020502981\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article R*200-2 of the LPF<\/span><span class=\"kcv-art-t\">taxes covered and representative before the court<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039278597\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039278597\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 199 C of the LPF<\/span><span class=\"kcv-art-t\">new arguments until the close of the investigation<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039278590\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039278590\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 277 of the LPF<\/span><span class=\"kcv-art-t\">stay of payment and guarantees<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020989227\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020989227\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article R*277-1 of the LPF<\/span><span class=\"kcv-art-t\">types of guarantee<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053189735\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000053189735\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 279 of the LPF<\/span><span class=\"kcv-art-t\">urgent application if guarantees are refused<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037993633\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037993633\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 192 of the LPF<\/span><span class=\"kcv-art-t\">burden of proof after the commission<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006315750\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006315750\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 76 B of the LPF<\/span><span class=\"kcv-art-t\">documents obtained from third parties<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048837021\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048837021\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 208 of the LPF<\/span><span class=\"kcv-art-t\">late-payment interest<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039278622\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000039278622\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 267 of the LPF<\/span><span class=\"kcv-art-t\">director's joint and several liability<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000020051904\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 1729 of the CGI<\/span><span class=\"kcv-art-t\">surcharges for deliberate breach<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033340889\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000033340889\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article R. 431-2 of the CJA<\/span><span class=\"kcv-art-t\">representation by a lawyer<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000050760054\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000050760054\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article R. 431-3 of the CJA<\/span><span class=\"kcv-art-t\">exemption in tax matters<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<h3 class=\"kcv-center\">Further reading<\/h3>\n<div class=\"kcv-pgs\"><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/tax-law-lawyer-paris\/\"><span class=\"kcv-pg-t\">Tax law<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/business-tax-lawyer-paris\/\"><span class=\"kcv-pg-t\">Corporate taxation<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/tax-regularisation-lawyer-paris\/\"><span class=\"kcv-pg-t\">Tax regularisation<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/company-law-lawyer-paris\/director-liability-lawyer\/\"><span class=\"kcv-pg-t\">Director's liability<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/2026\/10\/29\/telerecours-citoyen-entreprise-recours-tribunal-administratif\/\"><span class=\"kcv-pg-t\">Company challenges before the administrative court<\/span><span class=\"kcv-pg-s\">Firm practice area<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<p class=\"kcv-small kcv-center\">Page updated on 1 November 2026.<\/p><\/div><\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-cta\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-cta-card\">\n      <h2>A recovery notice to challenge? Take stock <em>today<\/em>.<\/h2>\n      <p>Send the audit documents, the recovery notice and, if there is one, the rejection of the claim: the firm will review the time limits, admissibility and the arguments that will help the company.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n<div class=\"kcv-news-band\"><h2>The latest <em>news.<\/em><\/h2><\/div>\n<\/div>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"From when can an SME file a tax claim after a reassessment proposal?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"For tax reassessments, the claim targets the taxes put into recovery: the recovery notice sets out the duties, interest and surcharges actually claimed and is the starting point of the time limit. The Book of Tax Procedures provides for an earlier opening in one particular case, a reassessment that reduces a VAT deficit or deductible VAT surplus without leading to additional tax: the claim is then possible as soon as the reply to the company's observations is received, thirty days after a notification of tax assessed ex officio or after the commission's opinion where it was seised (Article L. 190 of the LPF). The deadline is calculated from the recovery notice: for corporate income tax or VAT, the claim remains admissible until 31 December of the second year following its notification (Article R*196-1); for the CFE, a local direct tax, the deadline is 31 December of the following year (Article R*196-2). A company that has been reassessed also has a period equal to the one the administration had for reassessment (Article R*196-3), which may lengthen the timetable for certain years. The firm checks both limits before concluding that a time limit has expired, then sets a filing date that leaves time to assemble the accounting documents.\"}}, {\"@type\": \"Question\", \"name\": \"Who must sign a tax claim submitted on behalf of the company?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"A company's claim must bear its author's signature, and where it is unsigned the administration invites the taxpayer to regularise it within thirty days (Article R*197-3). The manager of a SARL, the chairman of a SAS or anyone entitled to act on the company's behalf signs without any special authority. A third party, for example a chartered accountant or an employee, must by contrast show a proper mandate produced with the document, whereas a lawyer registered with a bar is exempt from this (Article R*197-4). The question also reaches the court: in a case where a SARL acted through unidentified representatives, the Marseille administrative court of appeal checked who had authority to represent it, then dismissed the application as inadmissible because that person could not be identified (CAA Marseille, 31 May 2018, No. 16MA02775). The Kbis extract, the articles of association and any interim administration should therefore be checked before signing, especially where the company's management has changed since the audit.\"}}, {\"@type\": \"Question\", \"name\": \"Does a rejection written into a reassessment proposal start the time limit for challenge?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"It can, and this situation often arises where a company has requested the refund of a VAT credit. The Council of State has held that a refund request made under Article 271 of the General Tax Code (Code g\u00e9n\u00e9ral des imp\u00f4ts) constitutes a claim, and that a rejection set out in a reassessment proposal can amount to an express decision where it clearly emerges from the document (CE, 14 November 2025, No. 498880). In that case, the company had not gone to court and had carried the credit forward on its following returns before requesting a refund again. The Council of State dismissed its appeal: the first decision had become final and the later requests were held to be out of time. The decision is unfavourable to the company and shows the practical risk. Where the document does not state the remedies and time limits for appeal, the company in principle has a reasonable period which, save in exceptional circumstances, cannot exceed one year from the date it became aware of it, as the same decision recalls. The firm therefore reads every reassessment proposal to see whether it decides an earlier request by the company.\"}}, {\"@type\": \"Question\", \"name\": \"What should be done when the administration does not reply to the company's tax claim?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The tax office has six months to rule and may announce, before that period ends, an additional period of no more than three months (Article R*198-10). Once the six-month period has expired without a decision, the company can bring the dispute before the administrative court (Article R*199-1). It is not required to do so by a fixed date: in its opinion of 21 October 2020, the Council of State indicated that the administration's silence does not start any time limit for challenge as long as an express rejection decision has not been properly notified (CE, opinion, 21 October 2020, No. 443327). The same opinion reserves the two-month period for an express rejection that states the remedies and time limits for appeal. Waiting is not always prudent, however: recovery may resume if no stay was requested, and an explicit decision may arrive at any time with its own time limit. The firm therefore assesses whether it is worth going to court without waiting, in light of the company's cash flow and the guarantees already provided.\"}}, {\"@type\": \"Question\", \"name\": \"Can the company defer payment of the reassessments while its claim is pending?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes, provided it expressly requests this in the claim and quantifies the expected relief, or states the basis for it (Article L. 277 of the LPF). The disputed part of the duties and penalties then ceases to be payable until the administration's or the court's final decision. Above an amount set by decree, the public accountant asks for guarantees: a bank guarantee, mortgage, pledge over the business or a cash payment into a holding account (Article R*277-1). Without guarantees, or if they are judged insufficient, the accountant may take protective measures. If the accountant refuses the guarantees offered by the company, it has fifteen days from receipt of the refusal to apply to the urgent applications judge of the administrative court, after depositing one tenth of the disputed taxes, a bank guarantee or the delivery of listed securities being allowed in place of that deposit (Article L. 279). For an SME, the choice of guarantees weighs on bank credit and on supplier relationships: the firm discusses this with the director before filing, so that the request for a stay does not create a cash-flow difficulty heavier than the reassessment itself.\"}}, {\"@type\": \"Question\", \"name\": \"Can the company ask the court for more than it claimed?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No. The administrative court can only be seised of the taxes that the claim already covered (Article R*200-2), and case law infers from this that it cannot be asked for a discharge greater than the amount claimed either. The Marseille administrative court of appeal applied this rule to a professional who challenged before the court all the VAT reassessments from an audit, whereas the claims covered only a few months and a fraction of the amount: the submissions were declared inadmissible for the remainder (CAA Marseille, 2 October 2026, No. 25MA01509). The Council of State reasons in the same way where a partial relief has already been granted: a judgment that had upheld the whole of the application of a property holding company (SCI) was set aside, the submissions being only partly admissible (CE, 23 December 2025, No. 503744). The claim should therefore cover all the periods and amounts that can be disputed, even if a head of claim is later dropped.\"}}, {\"@type\": \"Question\", \"name\": \"Can an argument missing from the claim still be raised before the administrative court?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes. Both the company and the administration may put forward any new argument before the court and then the court of appeal, as long as the investigation remains open and without exceeding the relief originally requested (Article L. 199 C of the LPF). In the judgment of 2 October 2026, the Marseille court accepted that an argument based on the irregularity of the recovery notice could be raised for the first time before the court, with no effect on the admissibility of the application (CAA Marseille, 2 October 2026, No. 25MA01509). The applicant nonetheless lost on that point, the court having held the notice regular and the signatory competent. This flexibility applies to arguments, not to scope: a new argument does not allow the claim to be extended to another year or a higher amount. It also benefits the administration, which may defend the tax on a different line of reasoning during the proceedings. It is therefore in the company's interest for the claim to set out the essential arguments from the outset, the application then allowing the argument to be completed from the documents produced by the tax office.\"}}, {\"@type\": \"Question\", \"name\": \"Who must prove what before the court after an accounting audit?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The answer depends on what happened during the audit. Where the departmental commission for direct taxes and turnover taxes was seised, the administration bears the burden of proof whatever opinion was given (Article L. 192 of the LPF). The burden shifts to the taxpayer where two conditions are met together, accounts with serious irregularities and a tax assessed in line with the commission's opinion, the administration still having to prove before the court the serious irregularities it relies on. It also falls on the taxpayer where there are no accounts or equivalent documents. The commission is competent only for certain disagreements, notably the amount of profit or turnover determined under an actual-profit regime (Article L. 59 A of the LPF). Outside these provisions, each party establishes the facts useful to its case, but the Council of State recalls that evidence that only one party holds can be demanded only from that party (CE, 10 May 2019, No. 413847). For an SME, this means that inventories, stock entries and internal documents must be produced by the company itself, with the explanations of the statutory auditor or chartered accountant where they can shed light on the entries in dispute.\"}}, {\"@type\": \"Question\", \"name\": \"Does an insufficient oral and adversarial debate with the auditor invalidate the reassessments?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Not automatically. Where the audit takes place, as is the rule, on the company's premises, it is for the company complaining that it could not engage with the auditor to show that the auditor refused any debate. In the case decided on 10 May 2019, the Council of State noted that the auditor had met the company's representative several times at its registered office, and the company's appeal was dismissed (CE, 10 May 2019, No. 413847). This decision is unfavourable to the taxpayer and illustrates the difficulty of proof. Such an argument is prepared with dated evidence: a diary of visits, emails requesting an appointment that went unanswered, the minutes of the closing meeting and the actual time spent on site. For companies whose turnover or receipts do not exceed the thresholds referred to in Article L. 52 of the LPF, the on-site audit is in principle limited to three months, subject to the exceptions and suspensions provided for in that text. The firm compares the director's account with the statements in the reassessment proposal, which often itself describes the meetings held during the audit.\"}}, {\"@type\": \"Question\", \"name\": \"Must the administration give the company the documents it obtained from its bank or its customers?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"It must inform the company of the content and source of the information obtained from third parties on which it bases the reassessments, and give it a copy before the recovery notice is issued if the company asks for it (Article L. 76 B of the LPF). The Council of State applies this obligation to all assessment procedures and specifies that the information must be precise enough to allow access to the documents before the recovery notice is issued (CE, 24 December 2020, No. 433456). In that case, it nonetheless set aside the judgment favourable to the taxpayers, because the court had not examined whether they could themselves, effectively and directly, access the company's bank statements. The sanction is also limited: the failure affects only the taxes for which the documents were used, whether to conduct the procedure or to calculate the tax (CE, 24 April 2019, No. 414420). The request for disclosure should therefore be made in writing, during the audit, and the complaint then attached only to the reassessments concerned.\"}}, {\"@type\": \"Question\", \"name\": \"How can the 40% surcharge applied to the company be challenged?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The 40% surcharge penalises deliberate breach (Article 1729 of the General Tax Code). Where the company challenges it, the burden of proving bad faith falls on the administration (Article L. 195 A of the LPF). The Council of State requires it to show two elements: the understatement or inaccuracy of the returns, then the intention to evade tax. In a case of VAT reassessments against a SAS, it upheld the discharge of the surcharges, the court having been entitled to find intention not established since the omissions concerned only part of the audited period (CE, 23 July 2024, No. 489235). This is not a general rule: each case is assessed according to the nature of the errors, their amount, their repetition and the company's competence. The challenge to the penalties is run in parallel with the challenge to the duties, with its own arguments, because an SME may lose on the principal tax and obtain a discharge of the surcharges. The firm rereads the reasons given for the penalty in the reassessment proposal, which are often shorter than those given for the reassessments.\"}}, {\"@type\": \"Question\", \"name\": \"Can the company go to the administrative court on its own?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"For corporate income tax, VAT and similar taxes, the company is not required to use a lawyer before the administrative court. The Code of Administrative Justice in principle requires representation by a lawyer for applications for discharge or reduction of sums claimed (Article R. 431-2), but it removes this requirement for disputes relating to direct taxes and turnover taxes (Article R. 431-3). The application may also be signed by another representative, who must then show a proper mandate (Article R*200-2 of the LPF). The company acts through its legal representative, and the judge may check its standing to sue. The difficulty lies less in admissibility than in technique: delimiting the submissions, choosing the useful arguments, replying to the administration's pleadings and respecting the close of the investigation. A company acting alone should at least check that its application covers the same taxes as its claim and that it is filed within the period opened by the administration's decision or silence.\"}}, {\"@type\": \"Question\", \"name\": \"Can the director be pursued for taxes the company does not pay?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes, but in a framework separate from tax litigation. Where fraudulent manoeuvres or serious and repeated failure to comply with tax obligations have made recovery impossible, the de jure or de facto director may be declared jointly and severally liable for the company's taxes and penalties by the president of the judicial court (Article L. 267 of the LPF). The Court of Cassation held that \\\"the decision to bring the action provided for in Article L. 267 of the Book of Tax Procedures, which is taken by the departmental public finance director, even though only the public accountant may bring the action, is not a decision subject to a prior adversarial procedure\\\" (our translation) (Cass. com., 15 February 2023, No. 21-18.395). The director's appeal was dismissed: this decision is unfavourable to the director. The defence is then built on the conditions of the provision, namely the seriousness and repetition of the failings, their attribution to the director and their link with the impossibility of recovery. The company's claim and this action are not the same, but the outcome of the disputed reassessments affects the amount the accountant can claim from the director.\"}}, {\"@type\": \"Question\", \"name\": \"How does the company recover sums paid after a relief is granted?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Where the administration grants relief following a claim for an error in the tax base or calculation, or where the court orders it, sums already paid are refunded with late-payment interest running from the day of payment (Article L. 208 of the LPF). Sums deposited as guarantees are returned with the same interest. The starting date can be disputed: the Paris administrative court of appeal held, for a value-added contribution paid in instalments, that interest runs from the day the sum became unavailable to the company, and ordered the State to pay a further amount (CAA Paris, 20 July 2022, No. 21PA01698). In that case, the company had had to file a second claim to obtain the difference, then appeal. The calculation attached to the relief decision should therefore be checked, the dates of each payment reconciled and any shortfall claimed promptly. For an SME, this interest partly compensates the cash-flow cost borne during the dispute.\"}}]}<\/script><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"LegalService\", \"name\": \"Corporate tax litigation lawyer in Paris \u2014 Kohen Avocats\", \"url\": \"https:\/\/kohenavocats.fr\/en\/corporate-tax-litigation-lawyer-paris\/\", \"telephone\": \"+33646605822\", \"email\": \"contact@kohenavocats.fr\", \"address\": {\"@type\": \"PostalAddress\", \"streetAddress\": \"11 rue Margueritte\", \"postalCode\": \"75017\", \"addressLocality\": \"Paris\", \"addressCountry\": \"FR\"}, \"areaServed\": \"\u00cele-de-France\", \"founder\": {\"@type\": \"Person\", \"name\": \"Reda Kohen\", \"jobTitle\": \"Lawyer at the Paris Bar\", \"sameAs\": [\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\"]}, \"openingHours\": \"Mo-Su 00:00-24:00\"}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element 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Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157055 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157055 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/allison-saeng-Hpw4nI_QUWQ-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157055 post-2157055 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-corporate-bank-account-refusal-abroad\/\">Your French Bank Won&#8217;t Open a Corporate Account While You Live Abroad: Right to an Account, Banque de France Designation and the Anti-Money-Laundering Wall<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157013 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157013 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157013 post-2157013 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-pay-abroad-salary-dividends-management-fees\/\">Your French SAS Pays You While You Live Abroad: Salary, Dividends or Management Fees<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156883 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156883 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156883 post-2156883 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-capital-increase-cash-call-filing-abroad\/\">Your French SAS Needs Cash From Abroad: Increase Capital, Call Up Unpaid Shares or Lend Instead \u2014 Filing and New Kbis Without Flying to Paris<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156702 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156702 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/pawel-czerwinski-mIT9kEQBC6Q-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156702 post-2156702 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-hire-first-employee-dpae-contract-trial-pay-abroad\/\">Hiring Your First French Employee While You Live Abroad: DPAE, Contract, Trial Period, Pay and Registration<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156668 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156668 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/alex-vasey-F5HtPjpBb9k-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156668 post-2156668 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-management-fees-transfer-pricing-file-defence-abroad\/\">Your French Subsidiary Pays Management Fees to Its Foreign Parent While You Live Abroad: Transfer Pricing File, Deduction and Reassessment Defence<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156642 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156642 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/shubham-dhage-ICCn56-jyuw-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156642 post-2156642 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-shareholder-loan-compte-courant-abroad\/\">Your French Subsidiary Needs Cash From Abroad: Shareholder Loans (Compte Courant d&#8217;Associe), Interest, Approval and Getting Repaid<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. 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After an accounting audit, the company receives a recovery notice (avis de mise en recouvrement) setting out corporate income tax, VAT or CFE reassessments. The work [&hellip;]<\/p>\n","protected":false},"author":251031307,"featured_media":2157179,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2161209","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Corporate Tax Litigation Lawyer Paris | Kohen Avocats<\/title>\n<meta name=\"description\" content=\"Corporate tax litigation lawyer in Paris: tax claim, stay of payment and administrative court for SMEs. 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