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Mutual recourse in respect of taxes

Verified 19 August 2020 - Directorate for Legal and Administrative Information (Prime Minister)

If you disagree with the tax services (problem of reporting, calculation or payment of the tax), you have friendly remedies. Contact your tax center first. If the disagreement persists, you can contact the departmental fiscal conciliator and, if necessary, the mediator of the economic and financial ministries.

Your tax center is 1to competent department to deal with your amicable tax appeals. You must refer the matter to him before any other amicable recourse procedure.

You can send your complaint to him by mail with the necessary documents.

If you feel that your request has not been dealt with satisfactorily, you may refer the matter to the departmental fiscal conciliator or the mediator of the economic and financial ministries. For example, if you are in one of these situations:

  • Rejection or partial admission of a claim
  • Rejection of a gracious request for remission of penalties
  • Refusal of payment deadlines

You can contact the departmental tax conciliator if you feel that your tax center has not responded satisfactorily to your request.

The local departmental conciliator is competent for a tax problem you encounter or for a claim on the quality of service of the tax administration.

The conciliator may change the decision initially taken by the tax department.

However, the fiscal conciliator is not competent to deal with the following situations:

  • Accounting verification or personal tax review procedures
  • Land advertising disputes (retention of mortgages)
  • Applications submitted to the President of the Republic, the Prime Minister, the Minister, the Ombudsman, parliamentarians and local elected representatives.

You can enter the departmental tax conciliator online, by email or postal mail.

If necessary, attach supporting documents to your shipment.

Who shall I contact

The conciliator agrees to reply to you within 30 days to inform you of his decision or the state of processing your request for the most complex files.

If you are not satisfied with the decision of the fiscal conciliator, you can refer the matter to the mediator of the economic and financial ministries.

Please note

if you go to the tax conciliator, you still have to pay the money that the tax authority is asking for. And the time-limits for contentious appeals are not interrupted.

The mediator of the economic and financial ministries is competent to help you resolve a dispute, in particular with the tax administration or customs.

The mediator shall have jurisdiction in particular if the dispute concerns:

  • the calculation or payment of tax,
  • payment of fines,
  • customs duties.

You can refer the matter to the mediator only if you performed a 1re without having obtained satisfaction.

By mail
Who shall I contact

Your request must include the following information:

  • Description of your problem (subject and reasons for your request)
  • Service references
  • Contact information (address and telephone numbers)
  • Possibly, copy of exchanges with the administration concerned

The Ombudsman examines your case and makes a recommendation to the department concerned.

If the administration does not agree to follow this recommendation, the mediator may refer the matter directly to the minister who will decide what action to take.