The tax authorities are particularly targeting establishments using permissive cash register software, which allows cash transactions to be erased to conceal turnover. These operations, governed by Article L16 B of the French Tax Procedures Code (Livre des Proc\u00e9dures Fiscales), can lead to in-depth tax audits and costly adjustments.<\/p>\n\n\n\n
What should you do if your restaurant is affected?<\/p>\n\n\n\n
How can you contest a tax inspection or prepare for an audit? Arf\u00e9 Avocats, a specialist in tax litigation, guides you.<\/p>\n\n\n\n
Permissive cash register software: Some tools allow cash sales to be deleted, artificially reducing the reported turnover.<\/p>\n\n\n\n
Privileged target: Breweries and restaurants, often dealing in cash payments, are in the tax authority\u2019s crosshairs.<\/p>\n\n\n\n
Recent example: The Canard Encha\u00een\u00e9<\/em> article “Ces restos qui fraudent le fisc \u00e0 fond la caisse”<\/em> (“These restaurants that defraud the taxman full throttle”) illustrates this trend.<\/p>\n\n\n\n Legal basis: Tax inspections are authorized under Article L16 B of the French Tax Procedures Code (LPF), subject to an order from the Juge des Libert\u00e9s et de la D\u00e9tention<\/em> (JLD, Judge of Liberties and Detention).<\/p>\n\n\n\n Contestation deadline: 15 days to challenge the tax inspection or the JLD\u2019s order. This is a very short deadline requiring a quick response.<\/p>\n\n\n\n Logical follow-up: A tax audit is generally triggered 9 months after the tax inspection.<\/p>\n\n\n\n Check legality: The JLD\u2019s order must be motivated and proportionate. Any procedural flaw (e.g., lack of justification, irregularities in the seizure) can invalidate the tax inspection.<\/p>\n\n\n\n Mandatory deadline: Act within 15 days to appeal to the administrative court.<\/p>\n\n\n\n Gather justifications: Collect invoices, cash register statements, and accounting documents as soon as the tax inspection occurs.<\/p>\n\n\n\n Get professional support: A lawyer specializing in tax litigation (such as Arf\u00e9 Avocats) can:<\/p>\n\n\n\n2. Legal framework for tax inspections<\/strong><\/h2>\n\n\n\n
3. What to do in case of a tax inspection?<\/strong><\/h2>\n\n\n\n
a. Contesting the tax inspection<\/strong><\/h3>\n\n\n\n
b. Preparing for the tax audit<\/strong><\/h3>\n\n\n\n