In a judgment dated 3 May 2012, the "Cour de Cassation" (Supreme Court) has considered that the regularity of the tax adjustment procedure based on the disqualification of the favourable tax regime provided for real estate brokers in the absence of resale during the statutory period, only requires that the tax audit covers the period of enforceability of the recalled rights (Cass. Com. 3 May 2012, n°11-14.820, DSF du Cher c/ Darras). Thus, for a disqualification of the favourable tax regime in 2012, the tax audit will have to cover the year 2012. The French tax authorities have incorporated this jurisprudence in their comments (BOI-ENR-DMTOI-10-50-20130322 n°105).