Suspension of Tax payment in France: the guarantees Part 1

Individuals and businesses that have undergone a tax audit can retain, as part of a contentious claim, pursuant to Article R * 190-1. Paper tax procedures to challenge the charges applicable to them, if they are wholly or partly justified.

Correspondingly, in order to avoid prosecution in all genres from the collection services, tax lawyer urges the customer concerned to request the support of his application for suspension of payment in the amount of disputed rights reminders ( conf. Article L. 277. LPF).

However, given the total absence of miracles in a field that already leaves little room for dreams, taxpayers must provide guarantees in respect of recovery for the benefit of suspension of payment until the date of decision of the tax administration.
In this regard, because of legislative changes which took effect from 1 July 2009, it appears appropriate to make a progress on practical arrangements for submission and acceptance of guarantees to be provided to support the application for suspension of payment.

I. THE MAKING OF WARRANTIES BY THE BOOK OF TREASURE:

1. Constitution guarantees:

The taxpayer who requested the suspension of benefit payment is requested by the Treasury Accountant, to establish safeguards to ensure the recovery of back taxes in dispute.

It is clear that the individual or company has the ability to spontaneously offer guarantees.

In the absence of collateral or if they are deemed insufficient, the service recovery has the right to take precautionary measures to safeguard its ability to recover the disputed charges.
But the benefit of suspension of payment is not related to the Constitution guarantees, and therefore can not be denied on that ground alone.

2. Extent of guarantees:

The debtor is required to provide security spontaneously or at the request of the Accountant in charge of recovery, when the claim is for an amount of duties than € 4,500.

This means that after a tax audit that led to reminders of tax of 2 or 3 years, the problem of constitution guarantees relate to most situations ...

However, the taking of security is limited now only to the amount of disputed rights, excluding any penalty, fine or penalty interest.

3. Nature of guarantees:

All the guarantees provided in support of an application for suspension of payment are accepted.

These may in particular be constituted by a cash payment made to a suspense account in the Treasury by claims on the Treasury by the presentation of a surety, by securities, by mortgage, by pledges of goodwill, etc. ...

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