The tax department checks the returns. It may rectify the returns in accordance with the procedure set out in Article L. 55 of the Book of Tax Procedures (1).
(1) See also Livre des procédures fiscales, art. L 10 and L 15.
Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title I: Direct taxes and similar levies | Chapter 1: Income tax | Section II: Taxable income | 1st Subsection: Determination of net profits or income for the various categories of income | II: Industrial and commercial profits | 4: Determination of taxable profit | A: Sole traders | c: Taxation based on actual profits | Article 55 of the French General Tax Code
The tax department checks the returns. It may rectify the returns in accordance with the procedure set out in Article L. 55 of the Book of Tax Procedures (1).
(1) See also Livre des procédures fiscales, art. L 10 and L 15.
Le service des impôts vérifie les déclarations. Il peut rectifier les déclarations en se conformant à la procédure prévue à l’article L. 55 du livre des procédures fiscales (1).
(1) Voir également livre des procédures fiscales, art. L 10 et L 15.
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