Invoices covered by confidentiality cannot be the object of a tax audit
mer., 26 mars 2014 17:44:00 +0000
In ruling no. 11LYO1009 of 16 May 2013, the Administrative Court of Appeal in Lyon laid down a limit to the right of control by the administration, which cannot concern the identity of its clients, or the nature of services offered by a depositor of confidentiality.
Indeed, whereas, on the one hand, according to article 66-5 of law n° 71-1130 of 31 December 1971 amended reforming certain legal and judicial professions, in its version applicable in the case at hand: "In all matters, whether in terms of consultancy or in defence, consultations sent by a lawyer to its client or intended for the latter, letters exchanged between a client and lawyer, between the lawyer and its counterparts with the exception of those bearing the notice "official", meeting minutes, and more widely, all exhibits in the bundle are covered by confidentiality".
And, on the other hand, pursuant to article L. 13-0 A of the tax procedures governing the right of control of the administration during accounting audits: "Agents at the tax administration may request all information pertaining to the total amount, date and format of payments of receipt of any nature received by depositors of confidentiality by virtue of the provisions set forth under article 226-13 of the Criminal Code. They may not request information as to the nature of services provided by these people. " ;
It results from these provisions that a depositor of confidentiality may not be the object of a tax audit, where this concerns the identity of clients or the nature of services issued by virtue of the provisions set forth under article 226-13 of the aforementioned code. And notwithstanding the terms and provisions set forth under article 1649 quater G (2) of same code.