Definition
What this covers
A dispute claim is a challenge, brought before the tax administration itself, to the amount of the taxes, duties and levies assessed against the taxpayer. It is addressed to the Director General of Taxation or to the person delegated by him for that purpose art. 235 GTC. After examination by the competent department, the claim is decided by the Minister for Finance or his delegate : receipt and decision fall to two separate authorities.
This route is a precondition to court proceedings. If the taxpayer does not accept the decision issued, or in the absence of a reply within three months of the date of the claim, the procedure continues in accordance with article 243. It is the exclusive route wherever the code provides that an assessment "may only be contested under the conditions set out in article 235".
Scope
Who is concerned
- The taxpayer contesting the amount of a tax paid spontaneously, under a return filed by that taxpayer.
- The taxpayer served with a tax roll, a statement of revenue or a collection order, all or part of which is contested.
- Anyone assessed on an ex officio basis, for failure to file a return or to reply within the prescribed periods.
- Anyone who did not reply to a notice of adjustment, the assessment then being established with no remedy other than that of article 235.
- Anyone applying for the remission or reduction of surcharges, fines and penalties assessed against them.
- A landlord whose rents have not been collected, or a farmer who has suffered a crop loss.
A dispute is distinct from a refund, which presupposes a tax properly assessed but collected in excess of what was due.
Applicable rules
Two distinct routes within a single title
The code opens two routes whose purpose and regime do not overlap.
The claim under article 235
It targets the amount of the tax itself. The period is 6 months, with two distinct starting points. The administration decides within 3 months ; its silence opens the judicial route on the same footing as a refusal.
It does not prevent the immediate collection of the sums due nor, where applicable, the commencement of enforced collection proceedings, subject to a refund following the decision or judgment.
The measures under article 236
Partial or total relief must be granted, within the limitation period of article 232, solely for assessments recognised as constituting an overcharge, duplicate or erroneous assessment art. 236-1° GTC. The ground is narrow, but the measure is mandatory and paragraph 1° does not expressly make it conditional on an application, unlike paragraph 2°.
Remission or reduction, by contrast, may be granted at the taxpayer's request, in the light of the circumstances relied on, and applies exclusively to surcharges, fines and penalties art. 236-2° GTC. It never reduces the principal.
One rule common to every application. Where a taxpayer applies for the discharge, reduction or refund of an assessed amount, the administration may, in the course of its examination, set off against it, in respect of the tax concerned, any justified relief against duties still owed for periods not covered by the limitation period art. 237 GTC. If the taxpayer contests those duties, the administration grants the relief and commences the procedure under articles 220 or 221.
Two provisions specific to income tax allow action on the principal. In the event of a loss of rents, established by any means of proof available to them, the taxpayer may obtain "the reduction or discharge of the tax relating to the rents not collected", by addressing the request to the Director General of Taxation or his delegate before expiry of the limitation period of article 232 ; in the event of refusal, the judicial remedy is exercised under the conditions of article 243 art. 239 GTC. Claims for crop losses are submitted to the tax inspector responsible for the holdings within thirty days of the date of the loss art. 238 GTC.
Bringing proceedings before the competent court and the pleadings that carry them — application, submissions and briefs — fall to a lawyer. Aurion works with lawyers admitted to the bar, prepares the evidential file and coordinates the overall conduct of the matter ; representation in court is provided by the lawyer.
Deadlines and limitation
The timetable
- 6 months — spontaneous payment
Where the tax was paid spontaneously, the claim must be filed within the six months following expiry of the prescribed periods art. 235-a GTC.
- 6 months — tax roll or collection order
Where the assessment was made by tax roll, statement of revenue or collection order, within the six months following the month in which it was placed in collection art. 235-b GTC. The period runs from the month, not from the day.
- 3 months
The period within which the administration issues its decision. Once that term passes without a reply, the taxpayer is treated as having been refused.
- 30 days
The period for bringing the matter before the competent court, running from notification of the decision, or from expiry of the three-month reply period art. 243 GTC.
These are clear days : the first day of the period and the day of expiry are left out of account, and where the deadline falls on a public holiday or statutory non-working day it is postponed to the first following business day art. 245 GTC. One caveat : the first case refers to "expiry of the prescribed periods", in the plural and without specifying which ones. Where the return and the payment carry separate deadlines, the code does not say which one governs.
Documents and supporting evidence
What the file contains
The file rests on the following items :
- The contested assessment instruments : tax roll, statement of revenue or collection order and the date it was placed in collection, or evidence of spontaneous payment and of the corresponding deadline.
- The substantive documents : returns filed, correspondence received from the administration and supporting evidence specific to the taxable matter at issue, for the years concerned.
- Identification and status documents : tax identification number, identity documents and standing in respect of the same tax for periods not time-barred.
The code does not set out the composition of a claim file ; it states only that a loss of rents is established "by any means of proof" art. 239 GTC. This list is indicative ; the exact composition of the file depends on the situation.
Points to watch
What can cause a file to fail
- Confusing the two judicial deadlines : proceedings before the court following a claim are brought within thirty days art. 243 GTC, whereas challenges to commission decisions following a tax audit are brought within sixty days art. 242 GTC. These are two separate routes ; assuming the longer period applies is the costliest mistake.
- Believing a claim suspends collection : the text says the opposite art. 235 GTC.
- Waiting indefinitely for a decision : silence from the administration beyond three months opens a thirty-day period, which runs without notification.
- Believing nothing can reach the principal : the remission and reduction of article 236-2° apply only to surcharges, fines and penalties, but articles 236-1°, 238 and 239 allow action on the tax itself, on their own terms.
- Assuming which court has jurisdiction : the code refers only to "the competent court". It sets neither a rule of territorial jurisdiction nor any requirement of representation.
Many commentaries still cite a third ground for relief under article 236. In the 2026 edition, that 3° appears only under the notation "(repealed)". The code's note attaches that paragraph to finance laws no. 40-08 (2009) and no. 50-25 (2026), without saying which one effected the repeal.
We take the file in hand
Aurion assesses the route open to your situation, quantifies what is at stake and pursues the challenge before the competent authority through to the decision. We measure beforehand the risk of set-off and the absence of any suspensive effect on collection. We take the matter further where the decision is unsatisfactory, or where no decision is issued. The file remains our responsibility through to its conclusion.
Have my situation reviewed- General Tax Code, 2026 edition — art. 220, 221, 232, 235, 236, 237, 238, 239, 242, 243, 245
- Finance Law no. 70-15 for 2016 — three-month period allowed to the administration
- Article 236-3° — marked " (repealed) " in the 2026 edition, attached by the code's note to finance laws no. 40-08 (2009) and no. 50-25 (2026)
Page current as at 20 August 2026. The amounts and periods cited are those of the General Tax Code in its 2026 edition.
- Directorate General of Taxation portal DGI · Official entry point to the DGI and its online services.
- SIMPL-IR for individuals DGI · Online filing and payment of income tax for individuals.
- SIMPL — Tax account DGI · Access to the tax account and online payment of tax notices.
Institutional profiles: DGI · Institutional directory
The links provided point to resources published by the institutions concerned. Aurion selects them for information purposes, to make your procedures easier. Their inclusion implies no partnership, approval or affiliation between Aurion and those institutions.
