The tax administration is not required to inform the taxpayer of the origin of the information used to reassess him when he knows about this information.
The tax authorities can obtain information from banks through its law on communication. If it uses this information to establish an assessment, the taxpayer must be informed of their origin and their content before recovery implementation so that he can request the documents containing them. Otherwise, the recovery can be made irregular.
But the fact that the tax authorities did not inform the taxpayer about the origin of the information remains unmarked on the recovery once the taxpayer has been deprived of any guarantee. This is particularly the case when the taxpayer knows about the information, reminded the Council of State.
In the case studied, the administration had seized as part of a tax search, a share transfer deed of a company for the benefit of a taxpayer. Establishing a breach in this company, she had sent the taxpayer a rectification proposal in which it refrained from mentioning the document on which it relied. The administrative court of appeal is prevalent on this absence to judge that the taxpayer had been deprived of a guarantee, and therefore that the recovery was uneven.
The Council of State did not follow its approach. On the contrary, the council advanced that the reassessment could not be challenged because the taxpayer was necessarily aware of the information contained therein. For this reason, he could easily discuss the recovery
Precisions: the origin of the information implies to give the identity of the person who provided the information or provide the means used in obtaining the documents enabling the administration to know the information.