What appeal channels are there if my claim is refused?

You will be informed in writing if your claim is refused or partially allowed. For partial or total refusals, the decision will be justified.
In this case, you can bring an out-of-court appeal and refer the matter to the département tax mediator or the mediator for the economy and finance ministries.

NB: Referring the matter to either of the above-mentioned mediators does not discharge you from paying the amounts owed and does not interrupt the appeal deadlines before the tax authorities or the courts.

You can also challenge the decision before the administrative court or court of first instance, depending on the tax concerned, within two months of receipt of the decision.

The contact details of the tax mediator and the administrative court or court of first instance are provided in the letter notifying the refusal decision sent by the tax authorities.

You may be required to pay interest on arrears to the authorities if the judgment finds against you or in the event of abandonment or a direct tax contribution established following an adjustment or estimated taxation procedure.
For further details on the out-of-court and court-based appeal channels refer to the “Particulier” section > “Prévenir et résoudre mes difficultés ; corriger mes erreurs”.

UPDATED DINR PART on AUGUST 23, 2021