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Ultimate SARL Tax Dispute Over Corporate Income Tax and VAT Adjustment

  • SARL Ultimate appealed a January 8, 2025 Nice Administrative Court judgment that largely rejected its challenge to additional corporate income tax and VAT assessments for 2016–2017.
  • It seeks cancellation of that judgment, relief from the remaining taxes, and €4,000 in legal costs.
  • Its arguments are that the tax authority’s turnover reconstruction is overstated, its work on certain maritime vessels should be VAT-exempt, and it should be allowed to recover VAT incorrectly invoiced in good faith.
  • The finance minister asked for dismissal, saying the company’s arguments are unfounded.
  • The case was procedurally developed further with additional requested documents before the court, and the parties were heard at a public hearing.

Source: legifrance.gouv.fr

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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