Question 42689 — taxes

Summary

Mr. Florian Bachelier draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Recovery, responsible for public accounts, to a configuration that regularly arises following a tax audit. The administration calls into question the balance of a contractual relationship, considering that invoicing from a company to another entity of the same French group would be excessive. She therefore rejects the deductibility of part of the corresponding charge, generating a corporate tax adjustment. For its part, the company issuing the disputed invoices included their entire amount in its accounts and paid the corresponding corporate tax in full. This type of adjustment leads to the Public Treasury collecting tax on the same sum from the two companies concerned and more precisely on the product noted by the billing entity and, upon rejection of the deduction of part of the charge, at the billed entity. The tax administration considers that articles 109 et seq. of the general tax code would prevent the establishment of an overall regulation intended to erase this duplication. The same would apply to the fact that the parent company invoiced and collected the disputed sum. The circumstance that during previous checks tax, for years prior to the entry into force of ESSOC law no. 2018-727 of August 10, 2008, the balance of financial relations between the two companies was not discussed, nor would it justify, according to the administration, the establishment of an overall regulation. In the example which motivates the question, the sums in question were nevertheless reinvested to strengthen the group's industrial facilities, such that the position of the tax administration destabilizes the French group concerned, whose good faith is not discussed. He asks him if in such a configuration where the same sum is taxed on the one hand and non-deductible on the other, the administration can commit to an overall tax settlement.

Machine translation from French. The official text remains authoritative.

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