Macompta.fr: Tax Authority Appeals Favorable IP Box Ruling
Software management publisher Macompta.fr has corrected its communication from July 23, 2026 regarding its tax dispute concerning the IP Box regime. The company was informed of a tax authority appeal against the judgment that had ruled in its favor at first instance.
An Appeal Filed Before the Bordeaux Administrative Court of Appeal
Macompta.fr indicated that it received, on August 10, 2026, notification of an appeal filed by the tax authority before the Bordeaux Administrative Court of Appeal against the judgment rendered on March 17, 2026 by the Administrative Court of Poitiers.
This appeal seeks the annulment of the first instance judgment and aims to reinstate the corporate income tax liability against the company for the fiscal years ending in 2020 and 2021.
The Company Intends to Defend Its Position on Appeal
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The first instance judgment had ordered the discharge of corporate income tax assessments, applying the 10% rate of the so-called IP Box scheme provided for in Article 238 of the General Tax Code. The tax authority had proceeded in June 2026 to the reimbursement of 150,000 euros, to which were added default interest and reimbursement of legal costs.
Macompta.fr notes this appeal and intends to continue defending the merits of its position before the appellate court.
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SectorLogiciels et services numériques›Logiciels d'entreprise
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Context
Period
Period: T3 2026
Key reported figures
Revenue: 1,5 millions d'euros
Quarterly revenue: 1,5 millions d'euros
Revenue growth: 28 %
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