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Tax claims and legal actions
Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)
A contract by which a person, the principal, empowers another person, the agent, to do one or more legal acts in his name and on his behalf
Precautionary emergency measure
Formalized writing for court action
Are you challenging the validity or regularity of your tax? You can make a claim. You have to meet certain deadlines. This does not exempt you from paying tax, but you can ask to defer payment (we are talking about reprieve). If you don't get a response within 6 months or if you're not satisfied with the response, you can go to court.
What applies to you ?
You can go to the tax administration if you find an error or if you challenge the validity of your tax.
Your claim must be for one of the following taxes:
- Income tax
- Real estate wealth tax
- Local taxes (property tax on built property or residential tax on second homes for example)
You can make a claim for yourself or your home.
You can also entrust a mandate another person to represent you, or hire a lawyer.
You can make a claim by one of the following means:
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Online
Send your complaint on your Special Space, in the "Contact Us" section of your email.
Taxes: access your Special Space
Prepare a folder containing the following information:
- Your name, address and handwritten signature
- Name and characteristic of the tax concerned
- Grounds for complaint
- Supporting documents (as the case may be, a copy of the tax assessment notice, a copy of the assessment notice, a document justifying the amount of the withholding tax or payment in the case of tax levied by means of withholding tax)
By mail
Send your complaint by simple letter on free paper at your public finance center (contact details are provided on your tax notice).
Who shall I contact
The mail should contain the following information:
- Your name, address and handwritten signature
- Name and characteristic of the tax concerned
- Grounds for complaint
- Supporting documents (as the case may be, a copy of the tax assessment notice, a copy of the assessment notice, a document justifying the amount of the withholding tax or payment in the case of tax levied by means of withholding tax)
Please note
in case of error on the receiving service, your complaint is transmitted to the competent service.
At the counter
See you at your public finance center.
Who shall I contact
Prepare a folder containing the following information:
- Your name, address and handwritten signature
- Name and characteristic of the tax concerned
- Grounds for complaint
- Supporting documents (as the case may be, a copy of the tax assessment notice, a copy of the assessment notice, a document justifying the amount of the withholding tax or payment in the case of tax levied by means of withholding tax)
By telephone
Contact directly your public finance center.
Who shall I contact
Prepare a folder containing the following information:
- Your name, address and handwritten signature
- Name and characteristic of the tax concerned
- Grounds for complaint
- Supporting documents (as the case may be, a copy of the tax assessment notice, a copy of the assessment notice, a document justifying the amount of the withholding tax or payment in the case of tax levied by means of withholding tax)
You can to request a stay of payment to the tax authority, if you want them to defer payment of the tax you are challenging.
Include it in your claim.
Warning
If your claim is rejected, you will have to pay a premium of 10%.
The rules differ depending on the amount you dispute:
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Contested amount less than €4,500
You can ask to defer payment of the tax you are contesting.
The stay of payment 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 disputed tax
- An increase of 10% for late payment
Contested amount over €4,500
You can ask to defer payment of the tax you are contesting.
Guarantees are needed to cover the amount of the disputed duties (e.g. a bank guarantee).
The accounting officer responsible for recovery may take precautionary measures in the following cases:
- No guarantee
- Guarantees deemed insufficient
The stay of payment 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 disputed tax
- An increase of 10% for late payment
FYI
the decision rejecting the guarantees and the taking of precautionary measures may be challenged before the competent court.
The claim period varies depending on the type of tax:
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Income tax
The complaint must be made before 31 December of 2e the year following the year in which the tax is collected (indicated on the tax notice).
Example :
The deadline expires on December 31, 2026 for income tax assessed in 2024.
Local taxes
The claim must be made before 31 December of the year following the year in which the tax indicated on the tax assessment notice is collected.
Example :
The deadline is 31 December 2025 for the property tax assessed in 2024.
Real estate wealth tax
The complaint must be made before 31 December of 2e the year following the year in which the tax is collected, as indicated on the tax assessment notice.
Example :
The deadline expires on December 31, 2026 for income tax assessed in 2024.
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 submit a claim.
The claim is open until December 31 of the year following the year you received the new tax notice.
Tax erred
If you make a false or duplicative tax assessment, you can file a claim.
The claim is possible until December 31 of the year following the year in which you became certain of the existence of the unduly imposed contribution.
Recovery or rectification procedure
If you are subject to a rectification procedure, you may submit a complaint until 31 December of 3e year following the year in which the proposal for rectification took place.
Example :
If you are subject to a rectification process in 2024, you have until December 31, 2027, to file a claim.
Withholding tax and direct debits
In the case of withholding tax and deduction (for example for certain income from movable property), you can submit a claim until 31 December of the year following the year in which the deductions were made.
Example :
For a 2024 direct debit, you have until December 31, 2025, to submit a claim.
The administration has 6 months to respond, stating the reasons for its decision.
If they need more time, they should let you know. This additional period shall not exceed 3 months.
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Your claim is accepted
If your claim is accepted in full, you will receive a rebate or refund notice.
You are then reimbursed for overpayments.
Your claim is denied
If your claim is rejected or partially accepted, you will receive the decision by letter RAR: titleContent.
Then you have 2 months to challenge it and take them 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 the administrative tribunal within two months of receipt of the decision of the administration.
The competent administrative tribunal shall be the one on which the place of taxation depends.
Who shall I contact
FYI
You may introduce your request you yourself or have a lawyer assist you.
Local taxes
You can enter the administrative tribunal within two months of receipt of the decision of the administration.
The competent administrative tribunal shall be the one on which the place of taxation depends.
Who shall I contact
You may introduce your request you yourself or have a lawyer assist you.
Property Advertising Tax, Stamp Duty, Registration Fees
You can enter the court of law within two months of receipt of the decision of the administration.
The competent court is the court on which the tax revenue for collection depends or the court on which the situation of the property depends if the dispute concerns the value of the property.
Who shall I contact
FYI
The use of a lawyer is mandatory.
Real estate wealth tax (IFI)
You can enter the court of law within two months of receipt of the decision of the administration.
The competent court is the court on which the tax revenue for collection depends or the court on which the situation of the property depends if the dispute concerns the value of the property.
Who shall I contact
FYI
The use of a lawyer is mandatory.
Who can help me?
Find who can answer your questions in your region
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
Litigation jurisdiction for tax claims (Article L190)
Suspension of payment
Service receiving the complaint (R*190-1 to R*190*2)
Time limit for making a claim: income tax (R*196-1) and local taxes (R*196-2)
Time limit for deciding on a complaint (Article R*198-10)
Suspension of payment
Online service
Service-Public.fr
Ministry of Finance
Ministry of Finance