The taxpayer has tax reassessment and deduction procedures relating to 9 fiscal periods, and presumably substantial sums potentially owed to the tax authorities. Furthermore, they are not paying what is due for the next five fiscal periods. They are also a director of a company with its registered office abroad. The taxpayer is not fully cooperating with the ongoing procedures relating to past matters. Their debts exceed their assets. The taxpayer is selling their house.
The tax authorities, informed by the notary under their legal obligations, have the house seized to cover the estimated tax debts (including fines).
\ud83d\udc49 Cantonal judges conclude
Risk of absconding abroad
General attitude of a taxpayer who does not pay the taxes corresponding to the declarations filed
Suspicions of holding property abroad
Lack of transparency with the tax authorities
\u25b6\ufe0f significant private debts far exceeding the value of assets, hence a risk of unsuccessful recovery by the tax authorities
Bank account held abroad
Federal judges uphold the reasoning of cantonal judges.
The ruling is in French. This is a Vaudois case.<\/p>\n\n\n\n
Federal Tribunal, judgment 9C_290\/2025, of 16 September 2025<\/p>","protected":false},"excerpt":{"rendered":"
\ud83d\udc49 Le contribuable a des proc\u00e9dures en rappel d’imp\u00f4t et soustraction portant sur 9 p\u00e9riodes fiscales et vraisemblablement des sommes coquettes potentiellement dues au fisc. De plus, il ne paye pas son d\u00fb pour les cinq p\u00e9riodes fiscales suivantes. Il est de plus administrateur d’une soci\u00e9t\u00e9 de si\u00e8ge \u00e0 l’\u00e9tranger. Le contribuable ne collabore pas […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-294","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\n