02 December 2016 French Government issues decree potentially restricting time to file a tax case before French administrative courts A recent Decree (the Decree) issued by the French Government limits to two months the period within which an administrative case can be filed before a French administrative court in the event of an "implicit dismissal" opposed by the French authorities to a prior claim. Although not free from technical uncertainty, this new timing restriction may apply to tax cases. Therefore, taxpayers who filed tax claims on or before May 1, and to which the French tax authorities did not reply, should consider filing an application in court before December 31. A Tax Alert prepared by EY's Global Tax Desk Network, and attached below, provides additional details. Document ID: 2016-2045 |
