French property owners appeals for the refund of French prelevements sociaux paid to French Tax office between 16 and 18 are now being accepted

Monday, 21 October, 2019

BREAKING NEWS - FOR FRENCH PROPERTY OWNERS WHO PAID 2016-2018 PRELEVEMENTS SOCIAUX TO THE FRENCH TAX AUTHORITIES BETWEEN 2016 AND 2018 : THE FIRST APPEALS ARE NOW BEING ACCEPTED

Over the past few days we have started to receive acceptance from the French Tax Authorities regarding the appeals submitted on behalf of our clients to recover the Prélèvements Sociaux (“PS”) charges which were applied between 2016 and 2018 and which we have been reclaiming on behalf of our clients since the Nancy Court of Appeal judgement of last year.

The first refunds, with interest, will start to follow shortly.

All this is following a CJUE decision earlier this year which cleared up a question raised by the CAA Nancy judgement over the nature of some of the prelevements sociaux charges which subsquently led to the French Supreme Court ( the Conseil d'Etat in this case ) upholding the Nancy decision.

It now seems that the local tax offices have received instructions to agree refunds on appeals when it has been proven that the taxpayer is not subject to a French obligatory National Insurance scheme and is instead subject to the National Insurance legislation of another EU or EEA member State (or of Switzerland).

If you have already placed an appeal for Prevelement Sociaux charges collected between 2016 and 2018, then we will have to wait for the French authorities to deal with the appeal before coming back to you.

If you have not yet placed an appeal for Prevelement Sociaux charges levied between 2017 and 2018, and you think that you may be entitled to claim a refund, then we suggest that you request an information pack from us , by contacting Emilie Mengin at our French office. Her email contact is info@charleshamer.co.uk.

Tel. 00 33 2 31 97 80 72 / 01844 218956.

DEADLINES PAST AND PRESENT

Meanwhile, although the appeal deadline for those who paid Prelevements Sociaux in 2016 has now passed, there is still time for those who paid these charges in 2017 and 2018 to submit an appeal , subject to it meeting the qualifying criteria.

There is still time to make an application to the French Tax Office for charges taken in 2017

- The deadline for submission of an appeal for a refund for those French property owners having made payments in 2017 is the end of the year ( 31st December 2019).

Please note we will only be able to work on appeals before the end of the year (31/12/2019) on the condition that we receive your formal instructions by no later than the 10th of November 2019, and a complete file to enable us to make the submission for the appeal by the 1st of December 2019.