Question 42420 — solidarity tax on wealth

Summary

Mr. Florian Bachelier draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Recovery, responsible for public accounts, to the existence of a stream of serial disputes regarding ISF which is to date not handled in a harmonized manner by the tax administration services, while the judicial courts are very congested and the dispute is now managed within the administration by two judicial jurisdictional centers, one in Paris, one in Aix-en-Provence. This situation would result from the fact that the tax administration would not draw the consequences, for all similar files, from the position it takes in a file, not to appeal a judgment which is unfavorable to it, or even to withdraw from the appeal which it initially filed. Coherence and good administration would however require that, regarding configurations that were similar in all respects, it granted the same relief to all the taxpayers concerned, as long as they have safeguarded their rights by filing a dispute. However, for example, the estate of a deceased taxpayer is awaiting before the referring court of appeal a relief which has been definitively granted on the merits to another subscriber to the same animating holding company. In this context, he asks to confirm that there would indeed be reason to treat similar cases from the same series on an equal footing, without waiting for the hundreds of ongoing disputes to be decided by the judges.

Machine translation from French. The official text remains authoritative.

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