French Customs Code

1. A tax, customs and foreign exchange litigation committee is set up to issue an opinion on the transactions referred to in Article 350 a of this Code. 2. This committee is made up, under the chairmanship of a Conseiller d’Etat, of conseillers d’Etat, conseillers à la Cour de cassation and conseillers maîtres à la Cour des Comptes, chosen from among these magistrates and these civil servants, active or retired,…

The Committee invites the taxpayer to submit, within thirty days, any written observations that it deems useful to present in support of its request for a settlement, or to present oral observations at the meeting to which it will be invited. To present his observations, the taxpayer may be assisted or represented by an advisor or representative of his choice who is bound by professional secrecy with regard to the…

The Committee draws up an annual report for the Government and Parliament, which will be published, on the conditions under which transactions falling within the remit of the decentralised departments of the Directorate General of Customs and Excise were concluded; it carries out any investigations it deems useful in the decentralised departments of this Directorate. To this end, the administration’s agents are released from professional secrecy with regard to the…

1. The committee provided for in article 460 above may be consulted by the Minister for the Budget on any general or specific question relating to tax, customs and foreign exchange disputes. 2. It may also, on its own initiative, make any observations and recommendations to the Minister for the Budget that it deems useful. Any person subject to compliance with tax, customs and exchange regulations and any body representing…