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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.

Original in French 🇫🇷
Article 55

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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