Hierarchical appeal and referral to the commissions
Does the disagreement persist after your reply to the adjustment notice? Before the courts, several pre-litigation remedies can turn a case around: the hierarchical appeal up to the departmental interlocutor, and the referral to the commissions, whose opinion weighs on what follows. These steps, often overlooked, are genuine levers. The firm activates them at the right moment and defends your position there.
- Hierarchical appeal
- Auditor, superior, then departmental interlocutor (taxpayer charter, French Book of Tax Procedures art. L. 10)
- Commission
- Commission for direct taxes and turnover taxes (LPF art. L. 59)
- Jurisdiction
- Questions of fact, within a defined scope (LPF art. L. 59 A)
- Registration / IFI
- Conciliation commission (jurisdiction: LPF art. L. 59 B)
- Effect
- Advisory opinion, yet influential on the burden of proof and on what follows
Remedies before the courts
Where the disagreement remains after the tax authorities’ reply to the taxpayer’s observations, the judicial route is not the only one. The taxpayer charter, enforceable against the authorities (French Book of Tax Procedures art. L. 10), opens a hierarchical appeal: in audits governed by the charter of the audited taxpayer, the taxpayer may approach the auditor’s superior, then the departmental interlocutor, to have the file re-examined at a higher level.
These remedies are free and swift; they fit within the procedure and must be exercised within their own time limits. Properly conducted, they make it possible to clear up a misunderstanding, to obtain a partial withdrawal, or to prepare usefully for what follows.
Referral to the commissions
Depending on the nature of the dispute, a commission may be referred to for an opinion:
- The commission for direct taxes and turnover taxes (LPF art. L. 59), with jurisdiction over questions of fact defined by article L. 59 A (results, turnover, rental values, the abnormal character of a management act, in particular);
- The conciliation commission, with jurisdiction over insufficiencies of price or valuation in matters of registration duties and IFI (jurisdiction: LPF art. L. 59 B; article 1653 A of the French Tax Code mainly governs its organisation);
- These commissions, whose composition is set by law (French Tax Code art. 1651), issue an advisory opinion that does not bind the parties but guides what follows.
The referral is made within a specific time limit after the tax authorities’ reply. Well prepared, the hearing before the commission is a decisive moment in the case.
A step that is often underestimated
Many taxpayers move directly from the tax authorities’ reply to litigation, neglecting these remedies. This is a mistake: the hierarchical appeal and the commission make it possible to test the arguments, to obtain concessions without a trial, and to document the file before the courts. The commission’s opinion, even though advisory, influences how the dispute is perceived and, in certain cases, the burden of proof. Knowing how to choose the right remedy, at the right moment, is part of the strategy.
Our support
The firm identifies the relevant remedies, drafts the submissions, and pleads before the commissions and the departmental interlocutor. It coordinates these pre-litigation steps with the overall strategy (reply to the notice, claim, litigation), keeping a close watch on the time limits. The objective: to resolve the dispute as early as possible, or to leave it with a file strengthened for the courts.
Hierarchical appeal and commissions: your questions
What is the appeal to the departmental interlocutor?
It is the highest level of the hierarchical appeal provided for by the taxpayer charter: after the auditor and the auditor’s superior, the taxpayer may request a re-examination of the file by the departmental interlocutor. The step is free and does not interrupt the procedure.
When should the tax commission be referred to?
Where a disagreement persists on questions of fact within its jurisdiction (LPF art. L. 59 A), the commission may be referred to within the time limit allowed after the tax authorities’ reply. Its opinion is advisory but influential.
Is the commission’s opinion binding?
No, it is advisory and binds neither the tax authorities nor the taxpayer. It nonetheless guides the further course of the case and may, in certain cases, bear on the burden of proof before the courts.
Which body handles a registration or IFI dispute?
The conciliation commission, with jurisdiction (LPF art. L. 59 B) over insufficiencies of price or valuation in matters of registration duties and IFI; article 1653 A of the French Tax Code mainly governs its organisation.
Do these remedies delay the litigation?
No. They fit within the procedure without interrupting its course and do not prevent, afterwards, the litigation claim and the referral to the courts. On the contrary, they strengthen the file.
A hierarchical appeal or a commission to prepare?
A confidential initial consultation to choose the right remedy, draft the submissions and defend your position before the courts.
This page presents hierarchical appeals and the commissions for information purposes; each case calls for a specific analysis. References to the French Book of Tax Procedures and the French Tax Code in force at the date of writing.