Court of appeal of Versailles, June, 25th 2015 Abihssira v/Pailhes and MMA, confirmed by the Court of cassation, October, 12th 2016 appeal n°K 15-24403

It is not in the professional duty of a lawyer to submit claims to the tax administration for the purpose or hope that no answer will be given, to speculate on a hypothetical failure of the administration in its disclosure obligations, when the dispute does not concern the nature or the reality of the information which the administration relied upon but on the different analyzes of the same documents.

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