Question 9437 — overseas

Summary

Ms. Mereana Reid Arbelot draws the attention of the Minister of the Economy, Finance and Industrial and Digital Sovereignty to the modalities for recovering tax debts held by the State against residents of French Polynesia. Under the mutual administrative assistance agreement in tax matters No. 410-09 of December 29, 2009, approved by Organic Law No. 2011-416 of April 19, 2011, French Polynesia and the State are committed to cooperating in matters of tax recovery. This text provides that any recovery request made by the State must be transmitted to the Minister of Finance of the Country or his representative, who are the only ones authorized to initiate proceedings on their own territory. As a result, no direct action by the French tax administration against a Polynesian resident can and must not be undertaken without going through the Polynesian authorities. However, several residents of French Polynesia report having recently been targeted by third-party administrative seizures (SATD) emanating directly from the French tax administration, in apparent contradiction with the provisions of the aforementioned agreement and with the principle of territoriality which governs the tax powers of overseas communities. From then on, she questions him about the regularity prosecutions initiated by State authorities and would like to know what measures it intends to implement to guarantee compliance with the mutual assistance agreement in force, as well as the tax powers specific to French Polynesia.

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