VI: Committee on abuse of tax law

The committee provided for in Article L. 64 of the Book of Tax Procedures comprises: a. a Councillor of State, Chairman; b. a Councillor at the Court of Cassation; c. A lawyer with expertise in tax law; d. a master adviser at the Cour des Comptes; e) A notary; f) A chartered accountant; g) A university professor, agrégé of law or economics. The members of the committee are appointed by…

I. – Any member of the tax abuse committee must inform the chairman: 1° Any interests that he has held during the two years preceding his appointment, that he holds or comes to hold; 2° Any functions in an economic or financial activity that he has held during the two years preceding his appointment, that he holds or comes to hold; 3° Any mandate within a legal entity that he…

When a case is referred to the Abuse of Tax Law Committee, the chairman invites the taxpayer and the administration to present their observations.