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Le régime fiscal des non-résidents tirant l’essentiel de leurs revenus en France
It is useful to contact a tax lawyer in the event of a tax adjustment, to find out if it is possible to contest it.

Contact a tax lawyer

Taxation is a complicated area. It is best to go see a lawyer who specializes in tax law. He will be able to tell you whether or not to contest, what are the chances of success and how much the procedure he is considering will cost.

Challenge the rectification proposal

The first thing to do is to send, within a maximum period of 30 days, a reasoned letter to the tax authorities to contest the recall. It is advisable to contest the entire adjustment to weaken the thesis of the administration and better position oneself in the event of a negotiation.
The administration has 3 years plus the current year to respond to you by mail. Sometimes she does not answer, in these cases, it is better not to revive her and hope that she forgets you.

Request hierarchical appeal

If, despite the sending of a letter of protest, the administration maintains its recall, it is possible, in most cases, to request hierarchical recourse. This involves physically meeting the chief tax inspector. During this interview, a compromise is often found with the tax authorities.

Appeal to the committee

For an individual, in the event of a dispute over the valuation of a property and in the event of an in-depth personal tax audit, it is possible and often useful to request recourse to an administrative commission. The latter often decides in favor of a compromise between the individual and the tax administration.

Go to court

If your appeals are unsuccessful, the tax is collected and you receive a tax notice. If you believe you have solid arguments, you can try legal action, but the procedure is long (2 years in the provinces, up to 6 years in Paris). At this stage, an important question arises: whether or not to pay the tax, that is to say whether or not to request a suspension of payment. Indeed, it is possible to pay the tax while contesting it. In practice, if the outcome of the litigation is very uncertain, it is better to pay to avoid the 10% penalty and the cost of the stay.

DAMY Law Firm, Nice, Tax Law – Adjustments, Update 2022