Tax Law and Collection of Taxes
The tax framework
Understand the main taxes: income tax (IPP), corporate tax (IS), VAT (TVA), registration duties, and local taxes. Know the principles of legality, equality, and annuality of taxation.
Collection and enforcement
Know the tax administration's collection powers, including the contrainte (enforcement order) and the role of the bailiff in collecting tax debts. Understand the privilège du Trésor (Treasury's lien) and its ranking.
Tax procedures
Master the rules on assessment, objection (réclamation), and appeal. Know the time limits for objection and the role of the courts.
Traps
- Confusing the objection deadline with the appeal deadline.
- Forgetting the Treasury's lien and its ranking against other creditors.
- Mixing the roles of the tax administration and the bailiff.
- Overlooking the specific rules on VAT and registration duties.
Rule of thumb
When a question involves a tax debt, identify the tax, the collection instrument (contrainte or ordinary title), and the ranking of the Treasury's lien before any enforcement action.
Worked example
A taxpayer fails to pay VAT. The administration may issue a contrainte, which is an enforcement title. The bailiff may then execute it, but must respect the Treasury's lien ranking against other creditors. The question tests whether you know the contrainte is itself an executory title.