French Customs Code

With regard to duties and taxes levied in accordance with the rules, guarantees, privileges and penalties set out in this Code, any finding likely to lead to taxation gives rise to a prior exchange of views between the taxpayer and the administration. With regard to duties and taxes whose chargeable event is the import or export of goods, the prior adversarial exchange shall take place in accordance with the procedures…

The taxpayer is informed of the reasons for and the amount of the tax due by any official of the customs and excise administration. They are invited to make their observations known. He is also informed of the points which, having been examined by the administration under the conditions provided for in the penultimate paragraph of II and III of article 345 bis, do not contain any errors, inaccuracies, omissions…

Where the adversarial exchange takes place orally, the taxpayer is informed that he may request to benefit from the written communication provided for in Article 67 D. The date, time and content of the oral communication referred to in the first paragraph of this article are recorded by the tax authorities. This recording certifies, in the absence of proof to the contrary, that the administration has allowed the taxpayer concerned…

If the taxpayer asks to be notified in writing, the tax authorities will hand-deliver a signed copy or send the taxpayer by registered letter with acknowledgement of receipt or by electronic means, in accordance with the procedures set out in the second paragraph of article L. 112-15 of the Code des relations entre le public et l’administration (Code of relations between the public and the tax authorities), a proposal for…