adopt a new Tax Procedures Code

Book of Tax Procedures (latest version) Community Procedures Book

Article L. 228 of the French Book of Tax Procedures.

Article L.228 of the Code of Tax Procedure provides:

Having regard to the book of tax procedures, particular articles L. 262 and L. 273 A;

Having regard to the book of tax procedures, particular articles L. 262 and L. 273 A;

Decree No. 2012-653 Of May 4, 2012, Incorporating The General Code Of Taxes Of Various Texts Amending And Supplementing Certain Provisions Of This Code

According to Article L. 102 B of the French tax procedure handbook, digital records have probative force in the event of tax inspection.

Article 1845 bis of the General Tax Code - which became Article L 271 of the Code of Tax Procedure on 1 January 1982 - provides:

On 1 January 1982 Article 668 became Article L.18 of the Tax Proceedings Code and now provides:

Article 1845 bis of the General Tax Code - which became Article L 271 of the Code of Tax Procedure on 1 January 1982 - provides:

It is analogous to the suspension of payment provided for in Article L. 277 of the Book on Tax Procedures for applying Articles L.208, L.255 and L.279 of that book.

It is analogous to the suspension of payment provided for in Article L. 277 of the Book on Tax Procedures for applying Articles L.208, L.255 and L.279 of that book.

Order No. 2013-837 19 September 2013 On The Adjustment Of The Customs Code, The General Code Of Taxes, The Book Of Tax Procedures And Other Tax And Customs Legislation Applicable To Mayotte

To follow the rules put in place many years ago, legislation has added a new article to the Book on Tax Procedures (LPF).