Table of Contents
- 1 A “formal notice” in his eyes “not valid”
- 2 A “lack of numerical indication”
- 3 Urgent requests in administrative court. It underscores the importance of providing clear and documented evidence when making such claims. Legal professionals and firms may need to be more meticulous in their documentation and preparedness to demonstrate the urgency and necessity of their requests.
Par
Editorial Paris
Published on Nov 18, 2024 at 7:06 p.m.
Feet in the dress. The summary judge of administrative court of Paris rejected the cabinet’s request for a ” international law lawyer » located in the 16th arrondissement of the capital which had urgently seized it on September 13, 2024 to suspend “the notice of recovery» who asks him163 000 eurosof VAT “reminders” for the years 2014 to 2016.
Also present in Lyon (Rhône) “and in New York”, the avenue de l’avenue Kléber company nevertheless considered that there was “urgency” to rule on its case “given the seriousness of the consequences that could result, in the short term, in the obligation to pay the tax without delay having regard to its capacity to pay the sums requested.
A “formal notice” in his eyes “not valid”
The applicant – who was “the first French lawyer admitted to the Supreme Court of the United States in 2006”, according to his website – therefore argued that the collection notice sent by the tax authorities “does not meet the requirements” of the book of tax procedures and that the “demand” to pay the sums involved was “invalid”. “The fundamental guarantees of the taxpayer have not been respected,” he complained. The accounting entry files were used in an improper manner. »
But “when the request is not urgent or when it appears obvious […] that it is inadmissible or ill-founded, the judge […] may reject it by a reasoned order,” provides for the Code of Administrative Justice.
A “lack of numerical indication”
“In this case, the company […] limits itself to maintaining that the emergency condition is satisfied taking into account the seriousness of the consequences on its financial situation which could result, in the short term, from the obligation to pay”, notes the judge in a prescription of September 18, 2024, which has just been made public.
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“However, the company does not produce any useful numerical information on the amount of its turnover, its expenses or even its results, nor on the value of its assets, both real estate and furniture,” he adds. In these conditions, the applicant company cannot be regarded as providing evidence capable of establishing the seriousness of the consequences of paying the disputed tax. Consequently, it is necessary […] to reject the request. »
The Paris administrative court will review the legality of this “recovery notice” through a panel of three judges, but not before eighteen months to two years from now on.
/ED (PressPepper)
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Urgent requests in administrative court. It underscores the importance of providing clear and documented evidence when making such claims. Legal professionals and firms may need to be more meticulous in their documentation and preparedness to demonstrate the urgency and necessity of their requests.
Good morning, Ms. Sarah and Mr. Tom! Thank you for joining us today at World-Today News. Can you please tell us a bit about your professional backgrounds and how you are connected to the legal world?
Ms. Sarah: Of course! I am an experienced journalist and have worked for several major news outlets in Paris. Currently, I am the legal correspondent for World-Today News. I specialize in reporting on administrative and taxation cases.
Mr. Tom: Hello! I’m a senior lawyer with over 20 years of experience in the legal field. My expertise lies in international law, and I have handled numerous high-profile cases both in France and abroad. Currently, I am the managing partner of our law firm in Paris.
World-Today News: That’s great to have you both here with us today. Our focus will be on the recent decision made by the Paris administrative court regarding an “urgent request” made by an international lawyer challenging a notice of VAT recovery. Could you please give us a brief summary of the case?
Ms. Sarah: Certainly. An international law firm based in the 16th arrondissement of Paris filed an urgent request with the administrative court challenging a notice of VAT recovery totaling 163,0000 euros for the years 2014 to 2016. The firm argued that the notice did not meet the requirements of tax procedures and demanded a suspension of payment. The court, however, rejected their request, citing a lack of numerical information about the firm’s finances.
World-Today News: Interesting. What are your thoughts on the court’s decision, Mr. Tom?
Mr. Tom: Well, I believe that the decision is quite reasonable. The court has set a high bar for what constitutes an “urgent” request, which is necessary to ensure that these matters are handled promptly and efficiently. In this case, the firm failed to provide sufficient evidence to support their claim of financial hardship, so the court was right to reject their request.
World-Today News: Ms. Sarah, how do you see this decision impacting other legal professionals and firms in France?
Ms. Sarah: This decision could potentially set a precedent for future
