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Collective procedure Management

What does the General Tax Code say ?

Article 272 Amended by Law No. 2006-1771 of December 30, 2006 – art.93 – JORF December 31, 2006 in force on January 1, 2007

  1. The value added tax which has been collected on the occasion of sales or services, is imputed or reimbursed under the conditions provided for in article 271 when these sales or services are subsequently terminated or canceled or when the corresponding debts have become definitively irrecoverable. However, the imputation or reimbursement of the tax can be made from the date of the court decision which pronounces the judicial liquidation. The charge or the refund is subject to the justification, with the Administration, of the rectification of the initial invoice.
  2. The value added tax invoiced under the conditions defined in 4 of article 283 cannot be deducted by the person who received the invoice.
  3. The value added tax relating to a supply of goods may not be deducted when it is shown that the purchaser knew or could not have been unaware that, by his purchase, he was participating in a fraud consisting in not not pay the tax due on account of this delivery

What a waste of time chasing legal representatives who very often do not respond to your requests for a certificate of irrecoverability.

The 2R Consulting solution

2R CONSEIL can manage this aspect by taking the following steps:

  • Monitoring of all your legal proceedings (judicial recovery or safeguard procedure, etc.)
  • As soon as the compulsory liquidation is published in BODACC, we will send you a certificate with the complete announcement which will serve as proof in the event of an inspection.

If you pay VAT on debits, you will be able to request a VAT refund.

If you pay VAT on receipts, you can write off your debt.

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