It’s the story of a lawyer who loses his case… and wins a tax refund…

During a tax audit, the administration noted that a lawyer had filed his VAT return late twice over the course of a year. An error which, according to her, causes the lawyer, established in a free zone, to lose the benefit of his tax exemption on profits…

Only if the 2 delays are successive during the year, disputes the lawyer. Which is not the case here: although he filed his declaration late in February and December, he nevertheless submitted his declaration for November on time. Therefore, its tax exemption cannot be called into question… Except that all it takes is a 2^nd delay during the year to call into question the tax exemption, whether or not it is consecutive to 1^isreminds the tax administration…

This is confirmed by the judge who here agrees: the income tax exemption does not apply for a year during which 2 delays in filing the declaration are noted, regardless of whether they follow one another or not…

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