Is it possible to have two tax audits covering the same years?

We tend to say to ourselves that it is impossible, we cannot be audited twice in the same years (financial years) and for the same taxes!

But in reality yes!

As a matter of principle, the Tax Administration cannot repeat the accounting examination or the accounting verification with regard to the same taxes and for the same period within the meaning of article L. 51 of the LPF.

Failing to respect this principle, the second procedure will be judged to be irregular .

However, this principle is not intended to apply when the heads of rectification are distinct .

Also, another exception is made to this principle, when the tax administration discovers fraudulent actions leading to the filing of a complaint. The control service is then entitled to make increases for the two years which exceed the ordinary limitation period, within the meaning of article L. 187 of the Book of Tax Procedures.

What are the heads of adjustments for the two controls?

If the heads of adjustments are different. Both checks are perfectly valid.

If the heads of recovery are identical. The second tax audit is irregular.

What is the impact of a transaction involving the reduction of markups?

The existence of a transaction relating only to the penalties of the first control in no way hinders this reasoning.

"The conclusion of a transaction following a first control procedure does not, in itself, prevent, without prejudice to the provisions of Article L. 51 of the tax procedures book, the "the tax administration rectifies, within the framework of a second procedure, even concurrently, the taxable bases of the taxpayer for the same taxes and the same period as those covered by the transaction, on the basis of separate heads of rectification." Council of State, February 5, 2024

Knowing the tax procedure allows you to identify irregularities in the control procedure, but it must be used skillfully.

If you have been the recipient of a tax audit and would like to ensure that the procedure has been correctly followed, make an appointment with the Firm .