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Article 175 A of the French General Tax Code

The tax department may rectify returns in accordance with the procedure set out in article L 55 of the Book of Tax Procedures.

Original in French 🇫🇷
Article 175 A

Le service des impôts peut rectifier les déclarations en se conformant à la procédure prévue à l’article L 55 du livre des procédures fiscales.

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