All taxpayers the opportunity to consult the tax authorities on the application of tax laws and, in particular, their application to a particular situation by initiating a ruling procedure. Explanations.

You have any doubt about your eligibility for a tax exemption status of young innovative company, etc.? Rather than relying on the wrong answer and be recovered thereafter you can apply to the tax authorities to give you a precise answer to your situation: this is the principle of fiscal re script. The request must be addressed to the direction to which the service from which you are required to take your reporting requirements or, depending on the purpose of the request, the central services of the Directorate General of Public Finance. It must take the form of a letter signed by the taxpayer and sent by registered mail with acknowledgment of receipt. The letter must include the information identifying the taxpayer (name or company name, address, telephone number and e-mail if any) and must include a sufficiently accurate, complete and fair view of the factual situation so that the tax administration can make a fully informed decision. In addition, the taxpayer must endorse the text he cites tax under the consultation and, whenever possible, give its interpretation.


Re-script general or specific

There are different types of re-scripts. Some are only applicable to a transaction or a specified plan and are covered by specific provisions. This is particularly the case for any questions regarding the diet of young innovative companies or clusters. For these re-scripts specific applications must be submitted prior to the implementation of the device or the transaction in question. When the re-script is not specifically referred to a text fiscal re-script of general application can be made. Thus, a taxpayer who wants the administration describes its activity in terms of tax rules can initiate a general ruling procedure. The request must be made, before the date of expiry of the period for which the taxpayer has to declare the tax in question or, in the absence of reporting requirements prior to the date of payment of the tax in question.

Response time

The period in which the administration is to meet three months increased to six in the proceedings of re-script abuse of rights, sponsorship and value. With the exception of the re-script value, the silence of the administration at the end of the period constitutes acceptance by the latter of the proposals of the taxpayer. Short time when the administration has full knowledge of the case. That is why, in order to limit additional applications that lengthen the procedure, it is necessary to ensure completeness of the information and documentation provided from the first shipment. The administration’s response must be clear and unequivocal.

System boundaries? The long response time may not be very compatible with the business world. If the answer is negative, the re-script could only result of having communicated the information to the administration that the company would not necessarily transmitted in other circumstances. Please note that in case of a negative answer, you are not required to follow the position of the administration at your own risk if tax inspection. The re-script interest lies in the possibility to oppose the administration’s response. In other words, since the administration took a position on the application of any tax to a factual situation, it can not make any tax adjustment on this basis. However, the re-script not be enforceable if the double condition that the factual situation is identical to that on which the administration and ruled that the taxpayer should be strictly complied with the solution adopted by the administration.