In the event of an error in the tax due, the tax authorities must pay interest to the taxpayer. Default interest runs from the day of payment of the disputed tax until its reimbursement date and is not capitalized.
The rule applies to all taxes without distinction and in particular to income tax, real estate wealth tax, registration fees applicable to donations and inheritances as well as property or housing taxes. The measure aims to ensure fair treatment for each taxpayer who faces an error by the tax administration.