French Customs Code
In forceIf the taxpayer so requests in his dispute, he may be authorised to defer payment of the debt until the dispute has been resolved.
The deferment of payment is granted to the taxpayer if the dispute is accompanied by guarantees intended to ensure recovery of the disputed debt. These guarantees take the form of a bond or a deposit. They may also take the form of securities, mortgages or pledges of business assets. If no guarantees are provided or if the customs accounting officer responsible for collection considers that he cannot accept the guarantees offered by the taxpayer, he asks him to provide new guarantees within a period of one month. At the end of this period, the accounting officer may take precautionary measures in respect of the disputed debt, notwithstanding any dispute concerning the guarantees made in accordance with
Article 349.
Guarantees may not be required where, because of the situation of the person liable for payment, they are likely to give rise to serious economic or social difficulties.
If a deferment of payment is granted or if precautionary measures are taken, the enforceability of the debt and the limitation period of the recovery action are suspended until a final decision has been taken on the dispute of the debt either by the administrative authority designated in
article 346or by the competent court.
If the contestation of the claim results in the cancellation of the recovery notice, the costs incurred by the guarantee are reimbursed to the debtor.
The provisions of this article do not prevent the Regional Director of Customs or the Accounting Officer of Customs from requesting protective measures from the competent court, as soon as the debt has been established.
