The dischargeability of and the ability to collect taxes by the IRS in a consumer bankruptcy case often turn on the issue of whether and when the taxpayer filed the relevant returns, thereby determining when the statute of limitations on assessment began to run. In this case, the IRS assessed the taxpayer, James Quezada, in 2014 for tax deficiencies arising for tax years 2005-2008. Quezada filed for bankruptcy in 2016. The IRS filed a claim for the alleged 2005-2008 tax deficiency. Over the taxpayer’s objection, the Bankruptcy Court held that the limitations period never began to run because Quezada never filed “the return,” and the District Court affirmed. As a result, the taxes were deemed not dischargeable, and the IRS’s claim was upheld.
Quick Summary. Located in Western Europe, France borders Belgium, Luxembourg, Germany, Switzerland, Monaco, Italy, Andorra and Spain. France has a unitary semi-presidential republic and is comprised of 18 integral regions with a capital at Paris.
The Constitution of the Fifth Republic, approved in 1958, provides for a bicameral legislature comprised of the National Assembly (Assemblée nationale) and a Senate. The executive branch is lead by a president, who is head of state, and an appointed prime minster.
France is characterized by a civil legal system based primarily upon written, codified statutes.
Effective 2019, France provides for a tax on certain digital services.
Also effective in 2019, France has moved towards a withholding tax regime based on a pay-as-you-earn (PAYE) system. The Finance Act Bill for 2019 also moves the taxation of non-residents towards the taxation of residents by eliminating certain withholding provision and implementing the PAYE system.
France is a member of the European Union (EU), the G7, G20, Organisation for Economic Co-operation and Development (OECD), and the World Trade Organization (WTO).