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- Referral to the departmental tax conciliator (France)For a taxpayer whose complaint, request for remission or request for time to pay was rejected in whole or in part by the tax office, and who asks for a fresh look. The referral is free and can be made by simple e-mail; the conciliator's contact details are usually given on the refusal and on impots.gouv.fr. This French letter recalls the request, the decision disputed and your reasons. The referral stops neither payment nor the deadlines for going to court.
- Formal complaint against income tax, property tax or second-home tax (France)For disputing an income tax, property tax (taxe foncière) or second-home council tax notice you consider wrong. The complaint can be made free through the secure messaging of your personal space on impots.gouv.fr. This French letter to the office named on the notice is for sending it by registered post: the tax disputed, the reduction sought, your grounds and documents (article R. 197-3 of the French Tax Procedures Book), and a stay of payment if you ask for one.
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