A professional files a complaint with the tax administration in order to obtain a refund of the sums he has paid for VAT on account of his activity as an osteopath. The administration rejected his request. For which motive? A request made too latewas the administration right?
Complaint: a deadline to respect
This professional made his complaint on August 23, 2007, about sums paid for VAT, and of which he requests the restitution, relating to the years 1999 to 2003.
The administration rejects this complaint which it considers late, rejection which will be confirmed by the tax judge, both before the Administrative Court and before the Administrative Court of Appeal. Using the tax return calculator is important in this case now.
Complaint: a deadline to know
To obtain the refund of this VAT, this taxpayer notes in particular, and among other arguments, that the VAT return does not mention the means and time limits for appeal that must be observed in the event of a dispute. Therefore, he believes, how is it possible to reject a complaint because of its lateness, when the time limit for complaints is not brought to its attention?
The Council of State recalls that “the time limits for appealing against an administrative decision are opposable only on the condition of having been mentioned, as well as the means of appeal, in the notification of the decision”. But he adds, however, that a VAT return does not, as such, constitute a decision.
The Council of State therefore confirms that this taxpayer cannot request the restitution of the sums paid for VAT. The applicable VAT claim period is enforceable against the company although it is not indicated on the VAT return.
What Are The Consequences For Your Business?
This is yet another illustration of the risk incurred in the event of a late filing of a tax claim. Claiming an overpayment of tax or tax is possible, as long as you act within the time limit for the complaint: a late request will be automatically rejected. It is also necessary to know the time limits for complaints from which you can benefit, especially as these periods differ according to the nature of the tax and the circumstances.
If you collected more social security contributions than you paid in 2012, the difference is sometimes taxable, sometimes not. Let’s see what it depends on for you to be fixed for your tax return.
A refund of contributions
When does this happen? If the social contributions that you have paid previously are regularized, which is the case if you have paid “provisional contributions” and your final contributions are calculated afterwards, once your income for the year in question is known. If it turns out that you have overpaid, the excess will be refunded to you.