The Administrative Court of Montreuil (court of first instance) recently issued a decision regarding the statute of limitations for the recovery of tax claims following a collection notice. The statute of limitations for recovery is 4 years, although this may be extended by an additional 2 years when the tax to be collected is due by a taxpayer established in a State that is not a member of the EU, and with which France does not have an agreement relating to mutual assistance for recovery having a similar scope to that provided for by Council Directive 2010/24/EU on assistance in the recovery of tax claims.
Source Orbitax
