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Tax claims
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Are you disputing the validity or regularity of your tax? You can make a complaint. You must meet certain deadlines. This does not exempt you from paying tax, but you can ask to defer the payment (we're talking about suspension). If you do not receive a response within 6 months or if you are not satisfied with the response, you can go to court.
What applies to you ?
If amicable steps have not resulted in a solution that suits you, you can make a claim.
This claim must relate to one of the following taxes:
- Income tax
- Property tax
- Local taxes (property tax on built property or residential tax on second homes for example)
You can only make a claim for yourself or for your home.
You can make a claim in 4 ways:
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Online
Address your complaint on your personal space, in the "Contact us" section of your email.
By mail
Send your claim by simple letter on free paper to your public finance centre (contact information is provided on your tax notice).
Who shall I contact
The email must contain the following information:
- Your name, address and handwritten signature
- Name and characteristic of the tax concerned
- Reasons for the claim
- Supporting documents (as applicable, copy of tax notice, copy of tax notice, proof of withholding or payment in case of tax collected by withholding tax)
Please note
in case of error on the receiving service, your complaint is forwarded to the competent service.
At the
Meet at your public finance centre.
Who shall I contact
By phone
Contact your Public Finance Centre directly.
Who shall I contact
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Amount disputed less than € 4,500
You can request to defer payment of the tax you are disputing.
The stay shall defer payment until a final decision has been taken on the claim, either by the administration or by the competent court.
If your claim is rejected, you will have to pay:
- The contested tax
- An increase 10% for late payment
Amount disputed above € 4,500
You can request to defer payment of the tax you are disputing.
Guarantees are required to cover the amount of rights in dispute (for example, a bank guarantee).
The recovery accounting officer may take precautionary measures in the following cases:
- No Warranty
- Deficient guarantees
The stay shall defer payment until a final decision has been taken on the claim, either by the administration or by the competent court.
If your claim is rejected, you will have to pay:
- The contested tax
- An increase 10% for late payment
FYI
the decision to reject the guarantees and the taking of protective measures may be challenged before the competent judge.
The claim period varies depending on the type of tax:
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Income tax
The claim must be made before 31 December of the 2e the year following the year in which the tax was collected (shown on the tax notice).
Example :
The deadline expires on December 31, 2025 for income tax assessed in 2023.
Local taxes
The claim must be filed before December 31 of the year following the year in which the tax is assessed on the tax notice.
Example :
The deadline expires on 31 December 2024 for the property tax assessed in 2023.
Property tax
The claim must be made before 31 December of the 2e the year following the year in which the tax was collected, as indicated on the tax notice.
Example :
The deadline expires on December 31, 2025 for income tax assessed in 2023.
Specific time limits apply in specific cases:
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New tax notice
If you send a new tax notice (tax notice corrected due to shipping errors), you can file a claim.
The claim is available until December 31 of the year following the year in which you received the new tax notice.
Wrongly assessed tax
In the event of a tax assessment that is incorrectly assessed or duplicated, you may file a claim.
The claim is possible until December 31 of the year following the year in which you became aware of the existence of the unduly assessed contribution.
Recovery or rectification procedure
If you are the subject of a correction procedure, you can file a complaint until 31 December of the 3e the year following the year in which the amendment was proposed.
Example :
If you are subject to a rectification process in 2023, you have until 31 December 2026 to file a complaint.
Withholding and levies
In the case of withholding and deduction (e.g. for certain moveable income), you can file a claim until December 31 of the year following the year in which the deductions were made.
Example :
For a collection made in 2023, you have until December 31, 2024 to file a claim.
The administration has 6 months to respond, giving reasons for its decision.
If she needs more time, she should let you know.
This additional period shall not exceed 3 months.
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Your complaint is accepted
If your claim is accepted in full, you will receive a refund or refund notice.
You are then refunded any overpayments.
Your claim is denied
If your claim is rejected or partially accepted, you receive the decision by letter RAR: titleContent.
You then have 2 months to challenge it and go to court.
You can go to court in the following cases:
- You're not satisfied with the decision
- You did not receive a response 6 months after your complaint
The remedy depends on the type of tax:
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Income tax
You can enter administrative court within 2 months of receipt of the administrative decision.
The competent administrative court shall the person on whom the place of taxation depends.
Who shall I contact
Local taxes
You can enter administrative court within 2 months of receipt of the administrative decision.
The competent administrative court shall the person on whom the place of taxation depends.
Who shall I contact
Property advertising tax, stamp duty, registration fees
You can enter court within 2 months of receipt of the administrative decision.
The competent court shall be the court on which the tax revenue charged with the collection depends or the court on which the property's situation depends if the dispute concerns the value of the property.
Who shall I contact
Property tax (IFI)
You can enter court within 2 months of receipt of the administrative decision.
The competent court shall be the court on which the tax revenue charged with the collection depends or the court on which the property's situation depends if the dispute concerns the value of the property.
Who shall I contact
Who can help me?
Find who can answer your questions in your region
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
- Book of Fiscal Procedures: Articles L190 to L190 ADispute court with jurisdiction over tax claims (Article L190)
- Book of Fiscal Procedures: Articles L277 to L280Payment stay
- Book of Tax Procedures: Articles R*190-1 to R*190-3Service to which the claim is addressed (R*190-1 to R*190*2)
- Book of Tax Procedures: Articles R*196-1 to R*196-6Time to file a claim: income tax (R*196-1) and local taxes (R*196-2)
- Book of Tax Procedures: Articles R*198-1 to R*198-10Time limit for deciding on a claim (Article R*198-10)
- Book of Tax Procedures: Articles R*277-1 to R*277-8Payment stay
- Taxes: Accessing Your Personal Space
Online service
FAQ
- Mutual remedies in the field of taxationService-Public.fr
- After my claim is rejected, I wish to go to courtMinistry of Finance
- I want to challenge a tax: I make a claimMinistry of Finance