Deferral of payment: Is it possible to substitute a guarantee provided by the public accountant?

A company underwent a tax audit and was subsequently notified of a tax assessment.

The company contested the invoice and filed claims in dispute, requesting a stay of payment. Following this request, the accountant sent a letter—received by the company on November 14, 2023—asking the company to provide collateral to secure the debt.

On November 22, the accountant sent a reminder of his request to the company's board.

On December 7, the company proposed pledging its business assets as collateral.

It appears that the accountant did not respond to this proposal and instead initiated a provisional attachment.

The company then asked the accountant to replace this provisional attachment with a pledge of its business assets.

The accountant refused, and the company challenged that refusal in court.

The Administrative Court of Appeals, to which the dispute was referred, first noted that the company’s offer of a guarantee was made more than 15 days after the letter was received. The company therefore cannot rely on the presumption of acceptance of the proposed guarantee in the absence of a response from the accountant within the 45-day period.

The court then ruled that the company is not entitled to request a replacement of the security, since such a replacement is possible only when the taxpayer has posted the security. In this case, since the protective measures were taken by the accountant, they cannot be replaced.

The company's appeal is therefore dismissed.

CAA Versailles, Oct. 12, 2026, No. 25VE01838

This legal watch produced by Mispelon Avocat, a law firm specializing in French tax audit and French tax litigation. You can follow this legal watch subscribing to the newsletter via this link.