When a tax notice appears to contain an error, or you do not think you should have to pay a particular tax, or you wish to challenge the collection of tax adjustments, it is possible to file a claim (réclamation).
This procedure can be carried out online via the personal account made available to you.
A registered letter with acknowledgement of receipt may also be sent to the relevant departments. However, you should be aware that you must in principle pay your taxes as normal even while a claim is pending, unless you accompany your claim with a request for a stay of payment (sursis de paiement), which our tax law firm is able to handle.
Situations that allow a claim
Before filing a claim, you must make sure that this procedure is possible in your situation. There is indeed a difference between a letter describing your payment difficulties and a genuine claim. The claim must, for its part, request the correction of an error or state that you are challenging an item with regard to a particular rule of law. A request for a payment extension or for a discretionary remission (remise gracieuse), on the other hand, may be made by ordinary letter to the tax office that sent the tax notice concerned.
The taxes that may in particular be the subject of a claim are the following:
• Income tax, corporate income tax and VAT
• Residence tax (taxe d’habitation) (now limited to second homes and premises not used as a main residence; the public broadcasting levy was abolished in 2022)
• Property tax (taxe foncière)
• Tax on vacant dwellings (taxe sur les logements vides)
• Residence tax on vacant dwellings (taxe d’habitation pour les logements vides)
• Social security levies (prélèvements sociaux)
• Real estate wealth tax (impôt sur la fortune immobilière, IFI)
For income tax, this procedure is not mandatory when you yourself made an error shortly after filing your annual income tax return, as you can correct your return online yourself. After receiving your tax notice, generally between early August and late November, you have the option of going to your personal account to amend the items you wish. In this situation, a corrected tax notice is generally sent within 3 weeks.
Filing a claim
To make this step easier, you can submit your claim online. It has the same value as a claim sent by post, so it is up to you to choose the form that suits you best. Electronically, you will need to go to your personal account and then to the contact section. You will then need to choose the category specifying that the claim is being made following an error by the tax authorities.
To submit this claim, you may also proceed as follows:
• Write a letter on plain paper stating your name and contact details. This document must absolutely bear a handwritten signature. In the body of the text, you will specify the tax concerned by the claim and the reason for the claim, attaching all supporting documents that may back up your position.
• Make your claim at the counter of a tax office by filling in a visit form.
• Make the claim by telephone using the telephone number of the public finance centre shown on the tax notice in question (proceed in this way only for small amounts)
Whichever route you choose, you must in principle continue to pay your tax. If the tax authorities rule in your favour following your claim, the sums paid will be refunded to you. You may also attach to your claim a request to defer payment until the final decision is taken. This stay avoids having to pay a tax that is being challenged (this is called a stay of payment, but in some cases it requires the provision of guarantees in favour of the French Treasury (Trésor Public)).
Indeed, in the event of a request for a stay of payment, you should nevertheless be aware that payment guarantees are required for any tax exceeding €4,500. A bank guarantee or a guarantee from a third party will work in your favour. Or a mortgage on a property. If your claim is not accepted, the amount of the original tax will be payable, together with a surcharge generally of around 10%. It is therefore recommended to make a claim with reasoned arguments and supporting evidence to tip the balance.
Deadlines for filing a claim
To file a claim in time, you should know that the deadline allowed varies depending on the tax concerned:
• Income tax: the claim must be made no later than 31 December of the second year following the year in which the tax was placed in collection
• Local taxes: the claim must be made no later than the end of the calendar year following the year in which the tax was demanded. A local tax demanded in 2017 must therefore be challenged before 31 December 2018.
• Correction of a return: when the claim concerns an error in an online return, a service available between August and December is open for making corrections.
Following up on your claim
Once the claim has been filed, it is important to be able to know how far its review has progressed. Various means are then made available to you to find out precisely where things stand.
Following up on your claim online
When the claim has been filed by this route, an automatic e-mail is sent to the e-mail address provided when the review begins. Once the response has been given, it can be consulted online in the same place where you filed your claim. If your claim is rejected and you wish to continue challenging your tax, you will then have to bring the matter before the court within two months, either yourself or through a representative, ideally a tax lawyer.
Finding out the tax authorities' decision
The tax authorities are obliged to respond to your claim within 6 months. You will therefore in principle be certain that your request will receive a response within this period. In the event of silence from the tax authorities after 6 months (which is rare), you will be able to refer the matter directly to the courts.
When the claim is accepted, the tax office concerned will notify this decision in writing. The letter will indicate which items have been accepted. You will also know the amount of tax that will be refunded to you following this decision.
When the tax authorities decide on a refund, default interest (intérêts moratoires) may be added as compensation. You should nevertheless be aware that this rule does not apply in the case of a discretionary remission. Default interest runs from the date on which the tax was paid (Article L208 of the Tax Procedure Code (Livre des procédures fiscales, LPF)).
If the claim is rejected, a notification is also sent in writing. It sets out the factors that led to this decision. Being reasoned, it is based on conclusive supporting evidence and statutory texts. Any surcharges applied will be specified in this decision letter from the tax authorities following a claim.
If you wish to challenge this rejection of your claim by the tax authorities, you will then have to go before the administrative court (tribunal administratif) or the civil court (tribunal judiciaire) (formerly the tribunal de grande instance), depending on the tax concerned; our tax law firm can assist you.
