Oral and adversarial debate on the Taxes


According to the constant jurisprudence of the Council of State and its own administrative doctrine, the auditor has the obligation to respect dialogue throughout his interventions.

In other words, if you need to avoid being on your back all the time, skillfully force your child to be transparent at the start and end of each work session. With the assistance of your Chartered Accountant or a specialized Council, the strategy therefore consists in trying to reverse the balance of power by courteously demanding a “report” on the part of the inspector.

With this in mind, the last intervention is crucial

On the occasion of his final visit and in the event that he is considering adjustments, the auditor is required to clearly explain the reasons in fact and in law to you. In this hypothesis, this last step obviously proves to be essential before the start of the written phase.

Indeed, there is still time to make your observations known, preferably always with the help of an experienced professional. The latter’s mission is to develop the final arguments, supported if possible with the relevant accounting and supporting elements to convince the auditor to abandon all or part of his enhancements. The professional makes use of the taxfyle’s tax calculator there.

The tax authorities have the option of not respecting the three-month deadline, in particular in the following two cases:

  • For the examination of movements of bank accounts used for private and professional purposes.
  • This situation concerns by definition exclusively individual companies in their own name. If you have made the serious mistake of mixing the income from your professional activity with transactions of a personal nature on a bank account discovered during the contradictory examination of your personal tax situation (or ESFP), the inspector is entitled to come back to see you if the movements of the said account have not been analyzed during his on-site visits.

In the event of serious irregularities depriving the accounting of probative value

This other exemption in favor of the tax administration applies to companies that do not present regular accounts for any reason whatsoever. In this case, the auditor has 6 months to carry out his investigations. This allows him to take the time to rebuild your turnover after rejecting the “account”. The risk is then very great of undergoing significant enhancements in relation to the declared results.

A farmer may be subject to VAT under the simplified agricultural regime (RSA) compulsorily, given his income, or on option. If necessary, the operator can opt for filing a monthly or quarterly return instead of the annual VAT return.