Suspension of Tax payment in France: the guarantees Part 2

II. CONDITIONS OF ACCEPTANCE OF WARRANTIES:

1. Deadlines:

In support of his application for suspension of payments, the taxpayer has 15 days to provide guarantees that it shall be.
That the offer intervene spontaneously or at the request of the Accountant, the latter must now notify its decision by registered mail with return receipt mail, within 45 days from the filing of the constitution guarantees.

A lack of response by the Department of recovery in this period, the guarantees are deemed accepted.

2. Completion of guarantees:

What safeguards have been accepted expressly or impliedly, the Accounting reserves the right at any time, in case of impairment or insufficiency of the security, to ask the taxpayer, by registered letter with return receipt requested, additional collateral to ensure the recovery of disputed amounts.

And failure to respond, the Office of Recovery obvious risk of taking precautionary measures ... even if the period after which they can be stopped if the debtor fails to meet that obligation was reduced to 45 days instead of one month initially.

3. Substitution of collateral:

The taxpayer may be permitted at any time, by the accountant, to replace the original security with other security since it corresponds to a value at least equal.

III. EFFECTS OF SUSPENSION OF PAYMENT: FATE OF PERFORMANCE MEASURES

PRIOR TO THE SUBMISSION OF THE REQUEST FOR SUSPENSION OF PAYMENT:

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

In this case, they are naturally substitute goods or apprehended before the filing of the claim subject to the application for suspension of payment.

The impacts are often crucial, and sometimes criticism, for taxpayers prey to lawsuits by the Treasury Accountants, following a tax audit, especially if it resulted in recalls of substantial taxes.
For individuals and companies who intend to contest all or part of taxes applicable to them, the assistance of an experienced tax lawyer is crucial. The pragmatic support of an experienced professional is essential to help provide the necessary guarantees for the benefit of suspension of payment during the contentious statement of their case.

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