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October2025

The non-deductibility of tax losses in the event of a tax audit: a mechanism that should be limited to the calculation of the tax penalty only?

On 17 October 202517 October 2025 By Lang Legal Posted in Non classé

If one tax measure has provoked resistance ever since its introduction at the end of 2017, it is certainly the mechanism denying the deduction of tax losses (and other similar deductions) in the event of a tax audit where a tax penalty of 10% or more is applied (see Article […]

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