Since its creation in 1973, the institution of the Mediator of the Ministry of Economy and Budget has been working to improve relations between the French administration and the citizen.
Any natural or legal person having a persistent dispute with the Tax Administration can seize the Mediator.
The request is made without particular formality with the exception of a written document (mail or email).
To be admissible, it must be preceded by a first request from the taxpayer which has led to a total or partial rejection.
The request for mediation does not interrupt the time limits for litigation, but can be an interesting alternative to an often very long procedure.