This is the story of an entrepreneur who asks his clients to pay the amount of his tax adjustment ...
A contractor performs work in a couple's home. Having doubts about the possibility of applying the reduced rate of VAT, he informs the couple of a risk of subsequent tax audit. The couple hears the warning, but ignores it, and transmits a certificate in order to benefit from the reduced rate of VAT.
And what was to happen happened ... A tax audit is initiated: the administration applies the standard rate of VAT, considering that the work is too important to benefit from the reduced rate, and claims to the contractor the payment of a tax surcharge .
The entrepreneur, considering having warned enough, turns against the couple to get the refund of the extra tax ... without success. The judge reminds him that, as a professional, he could not be unaware that, given the scale of the work, the reduced rate of VAT could not apply. Since he took the risk of applying the reduced rate, he alone has to assume the tax adjustment
