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The Court of Appeal dismissed FEV Co Ltd’s appeal and upheld the order to refund part of an advance payment in a commercial contract dispute.
The Court of Appeal held that both parties had been defeated in the lower courts on the same grounds, so neither second appeal was admissible.
Advance payments ('avance de démarrage') received by a contractor under a public procurement contract are not subject to VAT or income tax as they do not constitute payment for completed work and are refundable; penalties for late VAT registration must exclude such advance payments; however, FCVG Ltd failed to provide proper accounting, justifying taxation by estimation at a 21% profit margin, and evidence supported a 100% penalty for tax evasion. Legal fees are not awarded as both parties partially succeeded.
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