Relations between the French tax authorities and taxpayers: the current situation and looking ahead

Written by Pierre-Henri Durand, Amélie Verdier, Aurélie Sauzet, Frédéric Iannucci, Béatrice Deshayes, Laurence Brochet, Laurent Martel, Éric Vanel, Stéphanie Prudent and Pierre-Olivier Pollet

Published in the Revue de Droit fiscal

The main theme of the IFA France (International Fiscal Association) annual event in 2024 was the relations between the French tax authorities and taxpayers with a view to drawing up an assessment of the current situation and an outline of potential future developments. In recent years, several measures have been put in place to reinforce the relationship between the authorities and the taxpayer, including: the special “tax partnership agreement” aimed at developing a long-term working relationship between the tax authorities and certain companies meeting specific criteria; the creation of the “tax compliance department for companies” to handle certain requests for voluntary regularisation and the subsequent extension of this department’s powers; and the ESSOC Law (État au service d’une société de confiance), which enshrined the “right to have made an error” for taxpayers acting in good faith. Read more