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This chapter is not exhaustive and is limited to broadly outline the tax consequences of the main events occurring when doing business in France. It does not constitute a tax advice or a client - attorney relationship. Materials are not suitable for tax analysis. Visitors are invited to consult a tax lawyer before taking any decision.
 Claim
Ex officio procedure
 Claim
The employer is allowed to challenge the reassessments and related penalties. The procedure starts with the filing of the claim before an administrative commission named "Commission de recours amiable " within a 2-month period following the reception of the notice to pay.
Should the employer ask only for a reduction of the penalties, the time limit to file the claim is reduced to one month. The commission should render its decision within a one-month period. If no decision has been issued after this time limit, the employer could seize directly the social court. The social court can be seized within 2 months after reception of the decision from the commission or after the expiration of the time limit to issue a decision. Decisions are notified two weeks after the hearing.
Social court decisions may be appealed before the Appeal court within a one-month period after reception of the decision. The decision of the Appeal court can be brought before the Supreme Court should all conditions be met.
IMPORTANT: Not later than October 1st, 2005, URSSAF et ACCOSS guidelines published in the official social security gazette, will be binding for these organizations. Up to now, this was not the case.
In addition, URSSAF et ACCOSS will have to provide ruling to any employer or future employer requesting a position related to territorial social taxes exemptions, supplementary pension plans, provident schemes or fringe benefits and professional expenses.
Ex officio procedure
If the employer does not want to challenge the reassessments, he might apply for a reduction of his penalties before the administrative authorities.
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