In 1999, a taxpayer had transferred company securities into his PEA. In 2014, following various transactions, he and his family held more than 25% of the profit-sharing rights in the group’s companies, and he asked his bank, in a letter dated December 20, 2019, to close his PEA retroactively.
The bank then proceeded with this closure and, at the same time, withheld social security contributions based on the plan’s value as of June 30, 2014, which it paid to the taxadministration .
The taxpayer then requested a partial refund of these social security contributions from theadministration . He believed that theadministration ’s collection period had expired by the time the bank made the payment.
The Administrative Court of Appeals, to which the dispute was referred, ruled that no correction procedure had been initiated against the taxpayer to obtain payment of social security contributions and that the letter sent must be considered a formal claim.
It therefore held that the taxpayer was not entitled, in the context of such proceedings, to rely on the expiration of the time limits for the taxadministration .
It dismisses the taxpayer's appeal.
CAA Bordeaux, Sept. 30, 2026, No. 24BX01127
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.