RTC tax audit: the Administration has to give to the taxpayer the name of the expert appointed by the French Ministry of Research

During an expertise, the agents of the French Ministry of Research are to be unbiased and independent, as any administrative authority.

If the company under audit thinks that an agent is biased, the company needs to know his/her name to be able to find whether the suspected agent is biased or not. The taxpayer is entitled to know the name of the appointed agent, even if this agent signed a declaration of absence of conflict of interests

• French Administrative Supreme Court, 9^th and 10^th chamber reunited, N° 380716, July 19^th 2016, SAS Fruitofood