Obligation for the auditor to take into account supporting evidence provided during the CIR tax audit
Case law dating from February 2023 concerns the CIR tax audit procedure and, in particular, the obligation for the auditing department to take account of information provided by the taxpayer during the audit.
In this case, a project had been deemed ineligible by a MESRI report. The company then submitted additional information.
The tax authorities did not take into account the additional evidence provided by the company, nor did they contest it, nor did they request a counter-assessment, and reassessed the project expenses on the basis of the above-mentioned report.
The judges consider that " these precise, coherent and detailed elements are not seriously contested by the tax authorities, who did not wish to have a new expert appraisal carried out and simply rejected the claim on the basis of the aforementioned expert appraisal report dated February 7, 2019. Under these conditionsAs a result of the appraisal, project no. 2, "agent-type software composition", from DSI TELCOM is eligible for the research tax credit.
The judges therefore ruled that the department should have taken these new elements into account, and that as they were not contested, the project was eligible for the CIR.
