Filing and following a tax ruling request
A ruling (rescrit) gives you a written position from the tax authorities on a specific situation. Hanoutax prepares the file, submits it under mandate and follows it through.
What is a tax ruling?
A tax ruling (rescrit fiscal) is the authorities’ written answer to a question on the interpretation of a tax provision or the assessment of a factual situation. Once a position is formalised, it binds the authorities towards the applicant, provided the situation described is accurate and unchanged and the applicant acts in good faith. It brings certainty before carrying out a transaction or filing a return.
A distinction is made between the legislative question (based on Article L. 80 A of the Tax Procedures Code), the general ruling (Article L. 80 B, 1° of the same code) and specific rulings reserved for certain schemes.
When to use one
- an unusual transaction whose VAT treatment is unclear (supply chain, mixed service, stock);
- the qualification of an activity or flow before launching a new model;
- persistent doubt on an exemption or on reverse charge;
- a question linked to a foreign company’s presence in France.
A ruling is not needed for ordinary cases that published guidance already covers. See also our regulatory watch page.
Rules to know
| Type | Response time | If the authorities do not reply |
|---|---|---|
| General ruling | Three months | No tacit agreement: silence does not bind the authorities |
| Specific rulings (zones, research tax credit, young innovative companies, permanent establishment of a foreign company, etc.) | Three or six months depending on the ruling | Tacit agreement for most, with exceptions (for example transfer pricing) |
The request is written and filed through the channels provided by the authorities, using templates available on impots.gouv.fr. If the answer is unsatisfactory, a second review may be requested. Official sources (in French): the tax ruling and effect of administrative silence.
Steps of a request
Common mistakes
- asking an overly general question without setting out facts;
- leaving out unfavourable or uncertain elements;
- confusing general and specific rulings, which differ in timing and effect;
- assuming silence means agreement in all cases;
- not updating the situation when the facts change.
How Hanoutax helps
Under mandate, we prepare the factual presentation, build the file, submit it and follow its handling. We do not provide legal opinions and guarantee neither timing nor a favourable answer. Where the question needs in-depth legal analysis, we refer you to a lawyer. See also reverse charge and place of supply, frequent ruling topics.
FAQ
How long does the administration have to answer a general ruling?
Three months, according to impots.gouv.fr, for a complete and clear request.
Does silence mean agreement?
For the general ruling, no. For some specific rulings, yes, within the set deadlines.
Can the answer be challenged?
A second review may be requested where the answer is unsatisfactory.
Does a ruling protect forever?
It protects within the conditions of the law, for the situation described and as long as law and facts remain the same.
Can a ruling be filed for a foreign company?
Yes, under mandate. It depends on the question and the scheme concerned.
Informational content, which does not constitute legal advice. The rules that apply depend on your situation.