Submitting Successive Tax Claims

If a taxpayer’s claim is denied, either wholly or partially, there is a two-month period from the date of notification of the rejection within which legal proceedings must be initiated. As this period has passed, your immediate opportunity for legal action has elapsed. However, provided the general time limit for claims remains valid, it is possible to submit a new claim concerning the same taxes, even if no new facts or grounds are presented. It is imperative, should another rejection occur, to bring the matter before the courts within two months of receiving the decision.

It is advisable to confirm the date on which the proposed adjustment was communicated to your company, to determine whether the three-year statutory period for submitting claims under the adjustment process has also expired.