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The prior hearing: what to do when a draft assessment arrives
The module’s worked examples, then cases to attempt before revealing their solution · 4 sections · 359 words · 5 min
Worked example
Simona's reply
Simona asks for access to the file in the first week and finds that the office treats all of the year's consultancy fees as unrelated to the business. For a portion of 50,000 € she has signed contracts, invoices and reports on the work done. She attaches them to her counter-arguments, item by item. If the final act rejects them, it will have to explain why those documents fall short.
Practical case
When the act can be adopted
An office sends a draft assessment on 10 March 2026 and allows exactly the minimum period required by Article 6-bis. The taxpayer wants to know until what date the final act cannot be adopted, counting days from the day after the draft was sent.
Hint: Sixty calendar days, counted from the following day.
Show the solution
The minimum period is sixty days. From 11 to 31 March, 21 days pass; April adds 30, for a total of 51. The remaining 9 days lead to 9 May 2026. The act cannot be adopted before that date has passed.
Answer: Not before 9 May 2026 has passed
Practical case
A time bar that moves
The hearing period ends on 30 November 2026, and the deadline for adopting the act would fall on 31 December 2026. To what date does the time bar move under the third paragraph of Article 6-bis?
Show the solution
Only 31 days separate the two dates, fewer than one hundred and twenty, so the time bar moves to the hundred-and-twentieth day after 30 November. December counts 31 days, January 31 and February 2027 28, for 90 in total; the remaining 30 lead to 30 March 2027.
Answer: To 30 March 2027
Practical case
A settlement in instalments
A company settles sums of 64,000 € through a negotiated settlement and wants the longest instalment plan available. How many quarterly instalments can it ask for, and what is each instalment of principal?
Show the solution
The sums exceed 50,000 euros, so the maximum rises from eight to sixteen equal quarterly instalments. Each instalment of principal is 64,000 / 16 = 4,000 €. The first is due within twenty days of the settlement being drawn up; interest is added to the later ones.
Answer: 16 instalments of 4,000 €
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