Out-Law News

France’s temporary tax audit and litigation deadline postponement expires


Temporary measures suspending the procedural deadlines for certain tax matters in France have now expired.

The French government suspended deadlines for tax audits and tax litigation already in progress as part of its response to the state of emergency caused by the global Covid-19 pandemic.

Legal time limits which had already started to run before 12 March 2020 will resume running from 24 August. Time limits which started running on or after 12 March 2020 will begin running from this date.

Tax expert Eglantine Lioret of Pinsent Masons, the law firm behind Out-Law, said: “The tax authorities will be particularly rigorous in determining these new deadlines. The greatest vigilance is therefore required in the resumption of these procedures".

"'Bring in the money' is likely to be the new motto of the French tax authorities and we expect an increase in the upcoming number of tax audits. A new tax bill is expected by the end of September,” she said.

We are processing your request. \n Thank you for your patience. An error occurred. This could be due to inactivity on the page - please try again.