Hidden work in the Flamanville EPR: the Nantes administrative court of appeal has ruled

The Nantes Administrative Court of Appeal confirmed that the Flamanville Armatures Economic Interest Group (GIE) does not have to pay 5.5 million euros in unpaid taxes of its Cypriot “subcontractor” Atlanco Limited thereafter “hidden work” at the EPR site in Flamanville (Manche).

The view of the judges in Nantes is opposite to the conclusions made by the public rapporteur, who proposed them on November 24, 2022set aside the judgment in the first instance.

In this judgment given on October 21, 2020, the administrative court of Caen ruled in favor of this group of companies, of which the Bouygues group and the Welbond Armatures company are part. The tax authorities, however, consider that this “principal” is “jointly and severally liable” for the unpaid bills of the Cypriot company..

For the record, this method started with an Urssaf descent of the Channel in 2011, over ten years ago, at the Flamanville EPR site: “mainly Polish” workers from the Cypriot company worked at the site from September 2009 to June 2011, the date of their “emergency” repatriation following said inspection.

Fourteen “appendices” were not notified to the EIG

Urssaf, after noticing the hidden work of this “subcontractor”, estimated that GIE did not comply with its “duty of care”. : he has to ensure that his “subcontractors” comply with their “social declaration obligations” in France. A “undercover work” report hence action was taken against the company in July 2011.

Three years later, tax authorities charged Atlanco Limited tax reminders in Extra valueof Tax studyof professional development continuesofcorporation taxof contribution in the added value of companies and withholding tax relating to profits made in France by foreign companies.

In the absence of payment, the Public Treasury informed the GIE that a collection notice will be presented to him for the payment of amounts due by Atlanco Limited, in its capacity as “joint and several debtors”.

but” EIG’s contentionwithout contradicting, that thethe administration did notdespite his requests, fourteen annexes expressly mentioned in the proposal for correction were not notified “, said the Administrative Court of Appeal of Nantes in a judgment dated December 9, 2022 that has just been made public.

“Procedural documents” but “relatively standard”

However, these annexes “contains contract signed by Atlancoa list of employees made available, the details of taxable turnover and the financial consequences of control “.

GIE also indicates that it has not successfully requested the communication of all other documents.

“ The GIE was unable to challenge the regularity of the procedureof the merits and of the exigibility of the taxes which payment had been claimed from him”, therefore deduces the Administrative Court of Appeal of Nantes.

“The Minister of Economy is not justified in complaining that the administrative court of Caen announced the release of total of 5,556,187 euros. The State was therefore ordered to pay 3,000 euros to GIE for its legal costs.

During the hearing, the public rapporteur estimated that “the company did not specify how these documents would be useful for its defense” and that it ” relatively common parts of the procedure and that there is no particular interest.

It is an impossible proof that we are asked to report: how can we know how the content of a missing piece can be useful to us?

“In this file, there is fifteen annexes [dans la procédure initiale contre Atlanco, NDLR] and we were informed of only one! All in all, following the exploration and caving work we had to do, we identified at least thirty two missing documents. »

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