Inactive businesses: The purge is underwayMembers of the business community have started receiving notifications from the tax authorities inviting them to submit a declaration of cessation of activity. “ It would be very difficult for a structure to continue operating as an inactive company. When the tax authorities note the issuance of an invoice by or on behalf of an inactive company, the corresponding deduction is not allowed. Often left dormant by their managers, inactive companies do not disappear from the tax authorities’ radar. Once a structure is registered in the register of inactive companies, it is under the supervision of the tax administration.