Unless the disputed tax amount relates to a sum of less than € 4,500, you will receive a letter fairly quickly from the Collection Service inviting you to provide guarantees, such as, for example, the presentation of a bank guarantee or a mortgage on real estate.
However, the benefit of the suspension of payment cannot be refused on the sole ground of failure to provide guarantees.
Know how to wait
For the follow-up to your request, arm yourself with patience, especially if you have raised relevant arguments. Indeed, the tax administration which is not bound by any deadline whatsoever tends to postpone the deadline to admit “its faults”. Conversely, she knows how to be particularly quick to respond in the event that your complaint has “neither tail nor head”.
After a “certain time” which can sometimes be well over a year, you receive the decision. If you are totally convinced, you will receive a notice of relief. But in general, since the dream is not about tax matters, you are the recipient at best of a partial admission notice and more often of a rejection decision. The use of the tax return estimator is essential there.
And not to admit defeat
If you are not satisfied with the decision taken, you have the option within the time limit provided for in article R X 196-1 of the LPF, to lodge a second complaint on condition of presenting it a little differently and if possible of course, of producing additional supporting documents.
And if the tax authorities persist in maintaining an unfair position, you can still make your voice heard within two months following the day of receipt of the notice of partial admission or rejection, by bringing the dispute to the Administrative Court or the High Court depending on the nature of the tax reminders in question.
What is corporate sponsorship?
The decree of January 6, 1989 relating to economic and financial terminology specifies that sponsorship corresponds to material or financial support provided without direct or indirect compensation on the part of the beneficiary to a work or to a legal person for the exercise of activities of general interest.
Corporate sponsorship therefore consists, for a company, in making a material or financial donation to an organization of general interest without waiting for an equivalent counterpart when the donation meets all the required conditions (see below), the company can benefit from a tax reduction.
The conditions for obtaining the corporate sponsorship tax reduction
Several conditions are necessary for the company to benefit from a tax reduction for sponsorship:
The donation must take the form of a payment in cash, in kind or in competence. The donation must be used for the realization of a work of general interest, that is to say a work of a philanthropic, educational, scientific, sporting, cultural, social or family nature, or be used to acquire or finance the public purchase of cultural property declared a national treasure. The paying company must be subject to income tax or corporation tax under a real tax regime. The micro-enterprises are excluded.
