Case on the tax adjustment

Tax reassessment on the grounds that the company had made an accounting entry of several thousand euros that was not justified according to the tax authorities, although it was legal. Intervention of the company’s accountant to enter into an amicable conciliation with the tax authorities. Failure of this conciliation attempt. Referral to the Administrative Court to discuss this adjustment. Debate placed on the defects of form essentially and justification of the past accounting line.