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Suspension of Tax payment in France: the guarantees Part 2

Home > French Tax Law | Published 2011-01-25


1. Deadlines

In supporting an application for deferment of payments, the taxpayer has 15 days to propose safeguards he or she intends to implement.

Regardless of whether the proposal intervenes automatically or acts at the request of the Accountant, the Accountant must now notify the parties of their decision via registered mail that mandates a return receipt, within 45 days from the filing of the constitutional safeguards.

If during this period, the Department of Recovery fails to respond, the guarantees are accepted.

2. Completion of Guarantees

Referring to all safeguards that have been expressly or implicitly accepted; the Accounting department reserves the right at any time, in the event of impairment or insufficient securities, to ask the taxpayer, via registered correspondence with a requested return receipt, for additional collateral to ensure the recovery of the amount(s) in question.

In the event of a failure to respond, the Office of Recovery will take precautionary measures to avoid any obvious complications ... even if the period during which the debtor must meet the required obligations was initially reduced from 45 days to one month.

3. Substitution of Collateral

The taxpayer may be required at any point by the Accountant replace the original security with alternative securities of equal or additional value.


In cases where money or goods were seized before the submission of the application for suspension of payment, the appropriate recovery services are required to return the property to the individual or company, if sufficient safeguards were established.

In this instance, these are naturally substitutive goods or had been apprehended before the filing of the claim, therefore valid in the application for a suspension of payment.

The effects are often decisive, and at times subject to criticism as taxpayers often fall prey to lawsuits pursued by the Treasury Accountants, following a tax audit, especially if it resulted in a recall of substantial tax values.

For individuals and companies who intend to contest all or part of the taxes applicable to them, the assistance of an experienced tax lawyer is crucial. The well-informed support of an experienced professional is essential to help provide the necessary guarantees involved in a deferment of payment throughout all contentious phases and steps along the way.

This article is available online for public information purposes. It is updated regularly, as needed. Due to the constant evolution of the laws and the legal system, we cannot guarantee that the information in this article is still applicable. We invite you to contact us with any legal questions or concerns you have regarding this topic at +33 1 56 79 11 00. In no way can this firm be held liable for articles that contain inaccuracies or are now out of date.

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