Article 1651 L bis of the French General Tax Code
November 7, 2023
A National Commission for Aeronautical Taxes is hereby set up with jurisdiction to examine the disputes referred to in Article L. 59 C bis of the Book of Tax Procedures. This commission is chaired by the president of the administrative court of appeal within whose jurisdiction the department designated by the director general of civil aviation pursuant to article L. 6431-6 of the transport code is located, or by any…
