Following the taxpayer’s oral or written observations, or if the taxpayer fails to respond to a written communication at the end of the thirty-day period provided for in Article 67 D, the tax authorities take their decision. If the tax authority rejects the taxpayer’s observations, it must give reasons for its response.
In the event of a traffic control, the taxpayer may only benefit from the written procedure provided for in article 67 D once he has guaranteed the amount of the tax due.
The following do not give rise to a prior exchange of views: 1° Decisions leading to the notification of offences provided for in this Code and decisions to carry out the checks provided for in Chapter IV of this Title; 2° Collection notices served in accordance with Article 345 for the purpose of recovering unpaid debts when due, with the exception of those established following an offence under this Code;…
The administration’s period for taking action as provided for in article 354 is suspended from the date on which the reasons are sent, delivered or communicated orally to the person concerned, until the latter has made his observations known and at the latest until the expiry of the thirty-day period provided for in article 67 D.
For the purposes of this chapter: 1° Intermediaries are online platform operators, within the meaning of Article 3(i) of Regulation (EU) 2022/2065 of the European Parliament and of the Council of 19 October 2022 on an internal market for digital services and amending Directive 2000/31/EC (Regulation on digital services), and persons providing an intermediary service, within the meaning of Article 3(g); 2° An online interface is understood within the meaning…
When customs officers find that an offence referred to in article 414 of the present code or an offence of distance selling or purchasing of tobacco referred to in 10° ofarticle 1810 of the General Tax Code has been committed from an online interface or using an electronic means of communication, customs officers with at least the rank of controller, specially authorised by their district chief, may ask the intermediary…
Where it appears that, despite the sending of the reasoned opinion, the content that constituted the means of committing the offences referred to inArticle 67 D-6 has not been made inaccessible, the authorised customs officers may ask any registry operator, domain registrar or search engine, directory or referencing service operator to take all appropriate measures to stop the referencing or to suspend the domain name for a period of four…
A decree in the Council of State shall specify the procedures for applying this chapter, in particular the conditions for authorising customs officers, the content of the reasoned opinion and of the requests made by customs officers pursuant to articles 67 D-6 and 67 D-7, and the conditions under which the measures may be publicised.
Customs officers authorised under the conditions provided for in the first paragraph ofArticle 67 D-6 who observe non-compliance with the measures ordered pursuant to the first paragraph ofArticle 67 D-7, when they concern a person providing an intermediary service, within the meaning of Article 3(g) of Regulation (EU) 2022/2065 of the European Parliament and of the Council of 19 October 2022 referred to above, may ask the court seised pursuant…
In the context of the controls and investigations provided for in this Code, with the exception of those provided for in Article 64, documents, records or information used by customs officers and duly brought to their attention under the conditions provided for in Articles 59c to 59e, 64A to 65b, 343a and 455 or pursuant to the rights of communication vested in them by other legislation or pursuant to the…
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Resources
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Useful links
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.
All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.
