Question 2104 — taxes

Summary

Article 1965 L of the General Tax Code (CGI) establishes a threshold of €8 below which reimbursements, reliefs or restitutions of any taxes or tax debts are not made. This provision aims to limit the number of reimbursements of sums with regard to their management cost, reimbursements like recovery of small sums having an administrative cost greater than the interest involved. Thus, the law also sets thresholds below which recovery is not carried out, in the interest of the taxpayer. The thresholds differ depending on the tax concerned. Thus, initial income tax contributions are not collected when their amount, before deduction of any tax credit, is less than €61 (article 1657-1 bis of the CGI). Contributions for other direct taxes collected for the benefit of State budget are not subject to recovery when they are less than €12 (article 1657-2 of the CGI).

Machine translation from French. The official text remains authoritative.

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