Service tax may not use documents obtained by an administrative or judicial authority in illegal conditions declared later by the judge.
The administration may use information of illicit origin that is being regularly communicated to them to control the declarations sent by the taxpayer (LPF Art L 10-0). This measure, which is established in Article 37 of Law from 2013 to 1117 12/06/2013 related to fight against tax fraud (inf FR 48/13 9 p. 12), has been validated by the Constitutional Council. This, however, has risen this time, a reserve of interpretation by the Internal Revenue Service, in which you cannot use the documents obtained by an administrative or judicial authority declared later illegal by the judge conditions.
The Council of State, who had previously taken a contrary position (EC 12/06/1995 No. 126 826 and 90 914: CF-III-4820), has overturned its jurisprudence by holding that the administration cannot use documents annulled by the court.