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
Latest Posts in "France"
- France Publishes New E-Invoicing Specifications and AFNOR Standards Ahead of 2026 Mandate
- French Senate Rejects VAT Registration Threshold Reform; Existing Rules to Remain Unchanged for 2026
- French Senate Rejects Lower VAT Thresholds for Small Businesses in 2026 Finance Bill
- France Clarifies VAT Rates for Cultural, Recreational, and Educational Activities and Related Services
- France Updates VAT Guidance for Admission Fees to Recreational Motorsport and Karting Circuits
