In principle, according to article L.13 of the French Tax Procedure Code, tax audits should occur at the company’s premises. However, by a way of exception, when a company does, no longer, have an office in France, Tax Authorities can perform such audit outside the company’s premises as ruled in a recent Supreme Court Decision of March 2016.

In the circumstances that a foreign company has no longer assets nor activities in France, the Directors may, with the approval of the Tax Authority, suggest the place (in France), where they wish the audit to occur.

In this situation, the Directors must appoint one representative to present all required documents directly to the Tax Authority (accounting, letter’s copies, individual revenues and any other expense documents which can justify the result’s accuracy).

Source: CE, March 16th 2016, N°379626, Sté Europinvestissement