IIa: Commission nationale des impôts directs et des taxes sur le chiffre d'affaires (National Commission for Direct Taxes and Turnover Taxes)

1. A Commission nationale des impôts directs et des taxes sur le chiffre d’affaires is hereby established. This commission shall be chaired by a member of the Conseil d’Etat appointed by the Vice-President of the Conseil d’Etat. The chairman of the commission may be replaced by an administrative magistrate appointed under the same conditions. It also includes three representatives of the taxpayers and two representatives of the administration with at…

I. – For the determination of industrial and commercial profit and turnover, the taxpayers’ representatives, other than the chartered accountant, on the national commission referred to in Article 1651 H are appointed by CCI France. II. – The taxpayer may request that one of the taxpayers’ representatives be appointed by a national, regional or local professional or inter-professional organisation or body of his choice. This representative must be a member…

For the examination of disputes relating to the deduction of the remuneration referred to in 1° of 1 of Article 39 or the taxation of the remuneration referred to in d of Article 111, the taxpayers’ representatives on the national commission referred to in Article 1651 H include two members appointed by CCI France and one employee appointed by the national organisations or bodies representing engineers and senior managers.

For the determination of the market value used for the assessment of value added tax, in the case provided for in 4° of I of Article L. 59 A of the Book of Tax Procedures, the commission comprises, by derogation from Article 1651 H, in addition to the chairman, three agents of the administration, one notary and three representatives of the taxpayers. The taxpayers’ representatives are appointed respectively by the…

Where increases based on the same grounds are notified to companies that are members of a group within the meaning of Article 223 A or article 223 A bis, any taxpayer may request that the matter be referred to the national commission referred to in article 1651 H if at least one of these companies meets the conditions set out in 2 of this article. The national commission then has…