An Electronic Tax Ruling Request for Professionals

A tax ruling allows taxpayers—both companies and individuals—to inquire about the application of tax rules to their specific situations and to receive a binding response. In principle, the tax authorities can no longer make adjustments based on a different interpretation than the one provided in their reply.

Caution: Failing to comply with the administration’s response may expose you to the risk of a tax adjustment during an audit, potentially resulting in heavier penalties. Therefore, it is essential to consider the advisability of requesting a tax ruling.

An Electronic Application

Previously, requests for a ruling had to be submitted in writing. As of January 16, the tax authorities have authorized professionals to make their requests electronically.

In practice, they must navigate to their professional eSpace on the impots.gouv.fr site, select “messaging,” go to the “Write” tab, and then choose “Other requests.” They should then click on “Filing a request for a ruling” to access a form for submitting their application.

Failure to Respond to a Second Review

The tax authorities generally have a period of three months to respond to a ruling request. Note that only an explicit response will be provided, except when the taxpayer’s request pertains to certain operations or special regimes (e.g., exemptions in urban free zones, research tax credits, etc.). If no response is received within this timeframe, it is considered tacit agreement by the administration.

If the administration’s response is unsatisfactory, the taxpayer may request a second examination of their request within two months of receiving the response, provided no new elements are introduced. The Conseil d’Etat recently clarified that the absence of a response within three months is equivalent to confirmation of the initial response. The ruling can then, if necessary, be challenged in court.