MD * will finally have to pay the 32 euros to the Treasury, amount corresponding to the additional contributions of income tax, which he felt should be discharged as a new productive investment.
At the end of December 2006, he acquired two backhoe loaders in Saint-Martin - via the SNC of which he is a partner - from a Eurl of which he is also the manager. According to the tax code, it benefits from an income tax credit because its acquisition is a new productive investment. The amount of the purchase is 288 and the tax credit is 000 euros.
The administration studies its file and realizes that the two backhoe loaders were bought by Eurl from a company based in Puerto Rico in February and June 2006, then transferred to the premises of a company in Sint Maarten before being sold to SNC on the same day as its creation, end of December 2006. However, to benefit from the tax credit, the company must have purchased new equipment. This is why the administration refuses him the tax discharge and asks MD to pay the increased 26 euros, or a total of 000 euros. there is no evidence that the machines have not been used in the meantime.
MD seized the Strasbourg administrative court which rejected his request in October 2015. He appealed against the judgment to the Nancy administrative court of appeal which did not give him success either. He then requested the Council of State, which in March of this year asked for the case to be referred again to the administrative court of appeal.
But the latter is sticking to its position in its decision rendered on October 22.
* The initials have been modified by the judges (soualigapost.com)
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