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Article 1653 E of the French General Tax Code

When a case is referred to the Abuse of Tax Law Committee, the chairman invites the taxpayer and the administration to present their observations.

Original in French 🇫🇷
Article 1653 E
Lorsque le comité de l’abus de droit fiscal est saisi, le contribuable et l’administration sont invités par le président à présenter leurs observations.

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