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 meant to challenge the charges applicable to them, if they are wholly or partially justified.
Similarly, in order to avoid prosecution of offenses from collection services, tax lawyers urge their clients to support their requests by suspending payment in the amount of the rights in dispute (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 safeguards in reference to the recovery in order to benefit from a deferred payment, until the deadline set by the tax administration.
In this regard, because of legislative changes which took effect on July, 1 2009, it seems appropriate to craft a progress report on the practicalities of submission and acceptance of the safeguards furnished in support of the application for suspended payments.
I. MAKING SAFEGUARDS BY THE TREASURY ACCOUNTANT
1. Constitutional guarantees
The taxpayer who requested the benefit of deferment is required by the Treasury Accountant, to establish measures to ensure the collection of back taxes in dispute.
It is stipulated that the individual or company may voluntarily propose the guarantees.
In the absence of collateralization or if the collateral is considered inadequate, the Collection Services has the right to take protective measures to safeguard its ability to recover the charges in question. Nevertheless, the benefit of deferment is not related to constitutional guarantees and therefore cannot be denied for that reason alone.
2. Extent of guarantees
The debtor is required to provide safeguards extemporaneously or at the request of the Accountant in charge of recovery, when the claim involves an amount greater than € 4,500.
This means that after a tax audit that recalled taxes for two or three years, the problem of constitutional guarantees relates to majority of situations ...
However, the acceptance of guarantees is limited to the amount of the disputed rights, excluding any penalty, fine or interest on arrears.
3. Nature of guarantees
All safeguards provided in support of an application for suspension of payment are accepted.
These may consist of a cash payment made to a pending account in the Treasury, by claims on the Treasury, by submitting a bond by securities, by mortgages, by pledges of goodwill, etc. ...