In 2009 it will be experienced for inheritance

The finding made in July by Olivier Fouquet in his report on the relationship between the tax authorities and the taxpayer was without appeal: "despite progress techniques considerable in relations between the administration and taxpayers, whose guarantees were significantly increased, the climate of mutual mistrust that existed still: share and other, person not playing cards on the table." "The tax control remains inspired by repression and performance considerations and the taxpayer feels deeply", wrote the Councillor of State, by submitting some 50 proposals to the Government.

The Minister of Budget and public accounts, Eric Woerth, is poised to validate most of these recommendations. It will present a battery of measures Wednesday by the Council of Ministers, the consideration of the draft finance law amendment, which will also include an important component of fight against organised tax fraud (creation of a judicial tax service).

The administration will first have to be committed. Today, in control, auditors forget often to point out to the taxpayer an error committed by the latter to its detriment, and offer a refund. The Ministry of the Budget will encourage them to do so and put in place an indicator for monitoring of these rebates for individuals and businesses who have too paid, as is already the Urssaf.

Culture change

Another cultural revolution: experimentation, in 2009, by 20 brigades of audit, the said mechanism of "fiscal guarantee". In their report, controllers must, in addition to the grounds for relief, indicate other points correctly informed, which will be validated so implicitly. Today, these non-restated elements may be in a later review, which there obviously is much misunderstanding. Now, the tax authorities will not return the given word.

This change in culture is to ensure that businesses and households are call themselves in the administration, to ensure that they are correct statements, knowing that response committed tax. It is the mechanism of the "tax Rescript" underused today. In 2009, it will be experienced for inheritance. In the three months following the registration of a deed of gift or a declaration of succession, taxpayers may request to the tax authorities to check whether the calculation of the rights was well done. Should respond within a period of one year, and it will no longer be, then, delivery in question. Today, the State has three years to control the rights, and it is sometimes while assets have been able, in the meantime, be shared or sold.

Tacit application

Other provisions to develop the Rescript: its extension to enhancement of business (to encourage and use in transmissions), but the qualification of professional income. It is a key for the liberal professions and individual entrepreneurs, which regularly must choose between the scheme of the industrial and commercial profits and that the benefits non-commercial. This Rescript is implied since application within three months of silence of the administration, the answer will be considered positive. Moreover, for the whole of the Rescript procedures, the enforceability of the positions taken by the tax authorities, currently limited to the calculation of the tax base, will be extended to recovery (increases, interest for late payment).

Finally, an administrative appeal means will be created, so safe its properly taxpayer's fear not a final answer. And for the new laws do not still the subject of tax statement, penalties shall not apply to taxpayers in their statement the manner in which they have applied the law, even if the tax is then disagree.