SECTION 1 -

Note 26. Claims and Litigation
Tax audit
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New Services: Pro forma Financial Statements and Notes
December, 31, 2009
Following a tax audit of Accor Services France’s 2003 and 2004 accounts, the tax authorities imposed various fines on the
company concerning (i) VAT payments and (ii) failure to produce a schedule tracking capital gains qualifying for rollover relief.
After the tax authorities issued a notice to pay the fines – which totaled €21.8 million – the company settled this amount in April
2008, but also lodged an appeal in September 2009, claiming that the the tax authorities’ position was without merit. The appeal
was rejected by the tax authorities on October 14, 2009. On December 10, 2009, the company applied to the Montreuil
Administrative Tribunal for a ruling on the matter. The application is currently being considered.
This amount was recognized in profit in the 2008 financial statements.
Other claims and litigation
In the normal course of its business, the Group is exposed to various claims and litigations. The Company believes that these
claims and litigations will not give rise to any material costs and will not have a material adverse effect on its financial position,
business and/or results of operations.