Acting within the right delay is important to :
Avoid the action’s prescription period:
Since the decree number 2013-643 of the 18th July 2013 came into force, a legal decision revealing a non-compatibility of a disposition with a higher standard no longer constitutes an event likely to open a new claim delay.
In other words, it is advised not to wait – for the Conseil d’Etat or the European court of justice to settle the new scheme implemented by the Social Security Financing act for 2016 – to launch the procedure.
As per the expiry of the deadline of 31th December 2019 for capital gains on real estate sold in 2017 and other capital revenues earned in 2016 (mentioned in the 2017 tax declaration), it is in the interest of taxpayers to take precaution and act quickly without waiting for the outcome of the proceedings.
In any case for the British citizens, it is highly recommended to file the claim up before the official date of the Brexit.
Indeed, there is currently a risk for the British citizens to act on the basis of the European law after the Brexit because they won’t be part of the European Union any longer.
The claim delays are fixed by civil law, in particular article R.196-1 of the tax procedure book.
If you let the delay expire, it will be too late to claim your rights to be reimbursed, even if the final decision of the Conseil d’Etat occurs after this date.
Which are the other delays to claim the reimbursement of the CSG, CRDS etc. ?
The delays to claim are :