The French Supreme Tax Court (Conseil d’Etat) on 7 December 2016 issued a decision clarifying that a November 2016 decree that limits judicial review in situations when a claim is tacitly rejected by the administrative authority, does not apply to tax claims.
The November 2016 decree modified article R421-3 of the Administrative Justice Code (Code de Justice Administrative) so that the two-month period within which a judicial appeal must be filed with the relevant tribunal administratif also applies when the claim is considered to be tacitly rejected. The decree further sets out that this modification applies to appeals filed with the French administrative courts on or after 1 January 2017. Read TaxNewsFlash-Europe
At the time of the November 2016 decree, it was uncertain as to whether this limitations period also applied to claims filed with the French tax authorities before 30 April 2016—specifically claims that were not explicitly answered (rejected) by the tax authorities. There was a concern that such claims might be precluded as of 1 January 2017 because of the possible application of decree.
The French Supreme Tax Court in its decision (n° 384309, EURL Cortansa, 7 December 2016) clarified that judicial appeals of tax claims are subject to the relevant provisions of the French book of tax procedures only, and that these provisions are not affected by the decree of November 2016. Accordingly, it is no longer necessary to file appeals from tax claims as of not yet explicitly rejected (or replied to) by the French tax authorities by the end of 2016.
For more information, contact a tax professional with Fidal* in France or with KPMG in the United States:
Gilles Galinier-Warrain | +33 1 55 68 16 54 | email@example.com
Olivier Ferrari | +33 1 55 68 18 14 | firstname.lastname@example.org
Laurent Leclercq | +33 1 55 68 16 42 | email@example.com
Patrick Seroin | +1 (212) 954-2523 | firstname.lastname@example.org
* Fidal is a French law firm that is independent from KPMG and its member firms.
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