II ter: Provisions common to the commissions referred to in articles 1651, 1651 H and 1651 L bis

The chairman of the Commission des impôts directs et des taxes sur le chiffre d’affaires provided for in article 1651 , of the Commission nationale des impôts directs et des taxes sur le chiffre d’affaires provided for in article 1651 H or of the Commission nationale des taxes aéronautiques provided for in article 1651 L bis may call upon, at the taxpayer’s request and expense, any person whose expertise is…