Overview
- The case centers on whether a 2017 €200,000 wire from Ousmane Dembélé to his mother was a personal gift or taxable remuneration.
- Fatimata Dembélé seeks to annul an exceptional high-earners levy and an additional income-tax charge tied to the transfer.
- The tax administration argues the payment is not a customary gift given its size and the professional context of her role at Waly Sport.
- The rapporteur public highlighted the November transfer date and an undeclared Spanish account as factors undermining the birthday-gift claim.
- The defense maintains the money marked her 40th birthday and was proportionate to the donor’s means, not salary or a benefit in kind.