Delay the limitation period, thanks to a simple technique. By requesting a remission of penalties or late payment interest from the tax authorities, a taxpayer relaunches the three-year limitation period. As the Court of Cassation recently ruled, the latter constitutes recognition of the tax debt, which may be express or tacit. The administration thus has another three years to act.
The judges observed that, according to the law, the tax prescription can be interrupted by the notification of a proposal for rectification, i.e. a reassessment, and by any act involving recognition on the part of tax households. In fact, when the taxpayer negotiates the penalties or late interest, he tacitly admits his debt, they estimated.
You thus have a longer period to pay your penalties, until the next collection notice is sent. If the latter reaches you more than 3 years later (which is rare), you will then be discharged.
A taxpayer who had been reassessed on inheritance tax had requested by mail from the tax services to be exempted from the penalties. His request, however, was rejected. However, he felt that the tax authorities had taken too long to send him a new collection notice. He indeed received it almost three years later, after the previous one, reports Better living your money.
However, the Court of Cassation ruled against him. Because, not having contested the adjustment in his request for remission, he tacitly recognized his debt and therefore relaunched a new period of three years. He therefore risks having to pay more, because the delay period has increased.