• Tax audit procedures
• What is a personnal exam on individual tax position (“ESFP”)?
• What is an account audit?
• What is a tax audit on documentary evidence?
• What is a contradictory assessment of additional tax?
• What is an estimated assessment procedure?
• What is the tax prescription?
• What are the prescription delays?
• How long is a tax audit?
• I’m a director or a sharelholder of a company subject to tax adjustments: What are my risks?
• When do I have to pay the tax adjustments?
• What is the tax authority’s communication right?
• What is an irregular management action?
• What is law abuse? (art. L 64 du LPF)
• What are the tax authority information means and methods?
• What is the delay to bring an action to court?

The arrears need to be paid once the official demand has been received.

Considering the various stages of the tax audit, several months may separate the beginning of the tax audit and the reception of the fiscal notice. Moreover, if the taxpayer takes litigation recourse, he can claim a delay of payment which is legally granted if some guarantees are given to the tax authority (e.g. mortgage guarantee, pledge of shares, bank guarantee…).

The payment delay suspends the tax liability and prohibits the recovering actions from the tax authority. This deferral is maintained until the court decision. Consequently, tax litigation may run over several years without “effective” payment from the taxpayer regarding his tax adjustements.

This delay allows the taxpayer, who needs cash for his business, to save money and to book a provision for the tax arrears, or to negotiate and spread the payments to the tax authority.

This arrangement of payments by due dates allows the taxpayer to “ease” the tax burden and is part of the tax strategy.

If the taxpayer is successful at the bar, the sums already paid plus interest will be reimbursed by the tax authority.