Title II: Miscellaneous provisions

A direct tax and turnover tax commission is set up within the jurisdiction of each administrative tribunal. It is chaired by the president of the administrative tribunal, by a member of this tribunal appointed by him or by a member of the administrative court of appeal appointed, at the request of the president of the tribunal, by the president of the court. It also includes three representatives of the taxpayers…

I. – For the determination of industrial and commercial profit, and subject to the provisions of II the taxpayers’ representatives are appointed by the competent chambers of commerce and industry or chambers of trade and craft within the jurisdiction of the administrative court. For the determination of agricultural profit, the taxpayers’ representatives are appointed by the competent departmental federations of farmers’ unions within the jurisdiction of the administrative court. For…

For the examination of disputes relating to the deduction of the remuneration referred to in 1° of 1 of Article 39 or to the taxation of the remuneration referred to in d of article 111, the taxpayers’ representatives include two members appointed by the chambers of commerce and industry or by the chambers of trade and craft trades with jurisdiction in the administrative court and one employee appointed by the…

For the determination of the market value used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, in addition to the chairman, three agents of the administration, one notary appointed by the chambers of notaries with jurisdiction in the administrative court and three representatives of the taxpayers. The taxpayers’…

In addition to the chairman, the commission includes four representatives of the taxpayers appointed by the chambers of agriculture with jurisdiction in the administrative court and three representatives of the administration for the purpose of setting the rates of property assessment for undeveloped properties or the updating coefficients.

For the determination of the rental values of built-up properties other than those mentioned in I of article 1498 and the updating coefficients, the commission comprises, in addition to the chairman, four representatives of the administration, one departmental councillor from among those elected within the jurisdiction of the administrative court, two representatives of the municipalities and public establishments for inter-municipal cooperation with their own tax status and four representatives of…

When a case is referred to it pursuant to the first paragraph of article L. 76 of the French Tax Procedures Book, the Direct Tax and Turnover Tax Commission includes, in addition to the Chairman, two taxpayers’ representatives, chosen by the Chairman from among those referred to in the first three paragraphs of I of article 1651 A and to article 1651 B, and a representative of the administration.