Chapter 000Ib: Specific arrangements for presumption of income and flat-rate taxation based on lifestyle factors

1. Where the findings of fact made in the course of one of the procedures provided for in Articles 53,75 and 79 of the Code of Criminal Procedure and that the tax authorities are informed under the conditions provided for in the articles L. 82 C, L. 101 or L. 135 L of the Book of Tax Procedures that a person has had free disposal of property that is the…

1. When the tax authorities are informed, as part of the fight against undeclared lucrative activities that undermine public order and public security and under the conditions set out in articles L. 82 C, L. 101 or L. 135 L of the Book of Tax Procedures, that a taxpayer has items mentioned below, it may, in the event of a marked disproportion between his lifestyle and his income, increase the…