Responsability of a lawyer who gave the incorrect tax advice to spread an indemnity for breach of a commercial contract over three financial years and, after a rectification of the attachment of the corresponding revenue, who failed to advise the company to elect for carrying back the deficit of the two years following the receipt of the indemnity; the damage likely to result is the loss of a chance to obtain a claim on the public treasury corresponding to the carry-back of losses; however  the company  failed to demonstrate that it fulfilled the conditions required by Article 220 quinquies of the French General Tax Code for a carry back of tax deficits since it did not achieve any turnover for more than two years. (appeal in cassation under examination)

Download