Challenging an assessment: procedures and deadlines
When the tax authorities issue a collection notice, you have the legal means to contest this decision. This is a forced collection procedure, and requires a rapid, structured response. Understanding your rights and the applicable deadlines is the first step in effectively defending your interests against the Treasury. A well-executed challenge can result in the total or partial cancellation of the tax debt, or in the granting of payment deadlines tailored to your situation.
What does it mean to contest an assessment?
Contesting a debt collection notice involves challenging an enforcement order issued by the tax authorities, which authorizes the public accountant to initiate forced collection procedures. This challenge may concern the very existence of the debt, its amount, the penalties applied or the formal defects affecting the collection notice.
This approach falls within the legal framework defined by the Livre des procédures fiscales and is distinct from contesting the initial tax assessment, which is subject to other upstream procedures.
The legal basis of the challenge
Article L281 of the French Tax Code
Article L281 of the LPF is the reference text for contesting a tax assessment notice. It allows the taxpayer to lodge a claim with the administration within two months of notification of the notice.
This claim may relate to the formal regularity of the act or to the existence of the obligation to pay. It suspends proceedings until the administration’s decision, unless the accountant considers the debt to be in jeopardy.
The text also provides for the possibility of appealing to the enforcement judge if the claim is rejected or if there is no response within two months. This legal recourse offers taxpayers additional protection.
Formal and procedural defects
To be valid, a collection notice must comply with strict formal requirements. Failure to give sufficient reasons for the decision, incorrectly indicating the means of appeal or failing to sign the document are all defects that can lead to its cancellation.
Notice must also be given in the legally prescribed manner, either by hand-delivery against a receipt, or by registered letter with acknowledgement of receipt. Irregular notification may be used to contest the validity of the deed.
Material errors affecting the identification of the taxpayer, the amount of the debt or the nature of the tax may also justify a dispute. Such errors must be raised promptly as part of the complaint procedure provided for under L281.
Article L281 of the LPF provides the legal basis for taxpayers to contest a tax assessment notice. This article gives the taxpayer the right to lodge a complaint within two months of notification, concerning the formal regularity of the act or the very existence of the obligation to pay. The claim suspends legal proceedings until the administration has reached a decision, unless the accountant considers the debt to be in jeopardy.
A tax assessment notice must comply with strict formal requirements. Failure to give sufficient reasons, incorrect indication of the means of appeal, lack of signature or material errors affecting the identification of the taxpayer, the amount of the debt or the nature of the tax are all defects liable to result in the annulment of the document.
Notice must be given in the legally prescribed way: by hand-delivery against a receipt, or by registered letter with acknowledgement of receipt. Irregular notification may be used to contest the validity of the notice and suspend the effects of the writ of execution.
Dispute procedures available
Contentious claims
You must send your claim to the public accountant who issued the notice, by registered letter with acknowledgement of receipt, within two months of notification. This formality is a precondition for the admissibility of your complaint, and suspends legal proceedings until the administrative decision has been taken.
The claim must state the grounds on which it is based, and be accompanied by the necessary supporting documents. The administration has two months to respond. If your claim is rejected or remains unanswered, you can take your case to the enforcement judge to assert your rights.
Opposition to prosecution
Opposition to prosecution is a specific remedy available when the accountant initiates enforcement measures. This procedure makes it possible to challenge the legality of the enforcement action before the enforcement judge.
You have two months from notification of the writ of execution to lodge an opposition, which suspends enforcement of the contested measures. The objection may relate to the irregularity of the seizure, the absence of a valid writ of execution or the prescription of the debt, with the judge examining only the formal regularity of the proceedings.
Deferment of payment
Deferment of payment allows you to suspend collection while your dispute is examined. To obtain it, you must expressly request it when you file your claim. The administration may require sufficient guarantees, particularly in the case of large amounts.
The deferment ends with notification of the administrative decision or judgment, at which point the sums due become immediately payable, with interest if your objection is rejected.
Deadlines that must be met
The two-month claim period
The two-month time limit for contesting an assessment runs from notification of the notice, i.e. the actual delivery or first presentation of the registered letter. This time limit is strict, and failure to respect it will result in the inadmissibility of your claim. Keep the acknowledgement of receipt or the notice to prove that the time limit has expired.
No extension is possible, unless absolutely impossible and duly justified to the judge.
Limitation periods
The statute of limitations on collection proceedings constitutes an independent means of contestation. The public accountant has a period of four years from the date of assessment to initiate legal proceedings. This period may be interrupted by any act acknowledging the debt or by legal proceedings, each interruption starting a new four-year period.
The statute of limitations may also affect the claim itself, if the tax authorities have failed to comply with the recovery deadlines set out in the General Tax Code. This statute of limitations must be expressly invoked in your claim.
Contesting a third-party notice
The“avis à tiers détenteur ” (ATD) allows the accountant to directly seize sums held by a third party (bank, employer). To contest an ATD, you can question the underlying debt or the legality of the act of seizure itself.
Disputes must be lodged quickly, as the ATD takes effect immediately. The third party holder has thirty days to pay the sums seized, unless a dispute is lodged within this period.
Assistance from a tax lawyer
The assistance of a tax litigation lawyer is particularly recommended when the amounts at stake are substantial, or the procedure presents complex technical aspects. His or her expertise can help identify procedural flaws and build an appropriate defense strategy.
The lawyer analyzes the legality of the assessment, identifies the relevant means of contestation and negotiates with the administration to obtain amicable solutions. He or she also guarantees compliance with the strict procedural deadlines that determine the admissibility of your dispute.
Practical strategies and recommendations
As soon as you receive your tax assessment notice, analyze it to identify any formal irregularities, and assemble your supporting documents. Make sure you meet the two-month deadline for lodging your claim, and systematically request deferment of payment.
Adopt a structured approach, challenging formal defects first, then substantive issues if necessary. Maintain a constructive dialogue with the administration: an amicable solution is always preferable to litigation. Document all your exchanges to secure your case.
Frequently asked questions
Challenging a tax assessment raises many questions for taxpayers. This section answers the most frequently asked questions about procedures, deadlines and the steps to take to effectively defend your rights against the tax authorities.
What is a tax assessment?
A “mise en recouvrement” is the act by which the tax authorities enforce a tax debt. It formalizes the taxpayer’s debt and authorizes the Treasury to initiate forced collection procedures if payment is not made within the allotted time. This document specifies the amount due, the nature of the tax concerned and the payment terms. The tax assessment constitutes a writ of execution enabling the tax authorities to initiate coercive measures such as seizures or third-party notices.
What are the legal deadlines for disputing a collection order?
The time limit for contesting an assessment is two months from notification of the enforcement order. This deadline is strict and imperative: any claim lodged after this time will be considered inadmissible. It is therefore essential to act quickly on receipt of the document. In the case of contentious claims, the deadline may vary according to the nature of the dispute. For direct local taxation, a specific time limit may apply. Compliance with these deadlines is a precondition for the admissibility of your claim.
What is the difference between an informal appeal and a contentious appeal?
An “recours gracieux” is a direct appeal to the tax authorities, requesting a remission, moderation or out-of-court settlement. It does not automatically suspend collection, but can lead to payment arrangements. A contentious appeal, on the other hand, is a legal action brought before the competent administrative or judicial court. It is used to contest the validity of the tax assessment or collection on legal grounds. Under certain conditions, this recourse can suspend the payment of the debt, subject to the provision of guarantees.
How can I dispute a tax assessment with the tax authorities?
To contest your claim effectively, start by carefully checking the details of the debt collection document. Then write a reasoned claim, clearly setting out the legal and factual grounds for your dispute. Enclose all relevant supporting documents: proof of payment, previous correspondence, accounting documents. Send your claim by registered letter with acknowledgement of receipt to the relevant tax office. Keep all documents carefully. The assistance of a tax advisor can prove decisive in optimizing your chances of success.
Is it possible to obtain a deferment of payment while the dispute is being contested?
Yes, deferred payment is possible in the event of a contentious dispute. To obtain it, the taxpayer must submit a contentious claim and provide sufficient guarantees (bank guarantee, mortgage, pledge). The stay suspends proceedings until the final decision. In the absence of guarantees, the public accountant may refuse the stay. An appeal does not automatically result in a stay of payment, but the administration may agree to payment deadlines or a payment schedule. We recommend that you expressly request deferment in your application.
What are the consequences of not contesting?
If not contested within the time limit, the tax assessment becomes final and indisputable. The tax authorities are then free to initiate any and all forced collection procedures: wage garnishment, bank seizure via third-party notices, property seizure, or registration of a legal mortgage. Penalties and interest for late payment continue to accumulate, adding significantly to your debt. What’s more, you permanently lose the possibility of contesting the validity of the tax. Prompt action is therefore essential to preserve your rights and avoid a worsening of your financial situation.
When should you call in a tax specialist?
Given the complexity of dispute procedures and the often high financial stakes involved, it is advisable to consult a tax specialist as soon as you receive a disputable tax assessment. An expert will be able to analyze the legality of the tax assessment, identify procedural flaws, assess your chances of success and devise an appropriate defense strategy. He or she is particularly valuable in helping you meet strict deadlines, build a solid case and negotiate effectively with the tax authorities.