Your right is to be able to contest your taxes within a certain period of time.
The Administration's right is to be able to control you over a certain period.
After December 31, 2022, you will no longer be able to contest or be redressed at:
Income tax/corporate tax/Corporate property tax of 2019, Inheritance duties/ISF/registration duties paid or to be paid in 2019,Property tax/Housing tax of 2021.
If you have been subject to a tax adjustment, and you wish to contest the taxes imposed on you, the deadlines are different and it is possible to contest older taxes.
If you wish to contest taxes which are prescribed by December 31, 2022, I invite you to contact your lawyer.
Certain deadlines may be extended in specific contexts. If you are inspected and such deadlines are imposed on you, it is essential to ensure that the use of the extended deadline is justified. If this is not the case, it will be possible to reduce the control only to non-prescribed years.
There are many reasons to contest a tax adjustment. To find out about them, contact your lawyer.
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