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Art. L274 LPF: Prescription of action to recover

Accountants Treasury made no action against a defaulting taxpayer for four consecutive years from the date of the covering up of the role lose their appeal and are deprived of all rights and any action against this liability.

The period of four years mentioned in the first paragraph, which is prescribed by the Action for
recovery is interrupted by acts including recognition from the
taxpayers and other acts of interrupting prescription.

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Art. L23A LPF: ISF inquiries and information

To control Tax Solidarity on capital, the administration may ask the taxpayer for clarification. It may also ask for justifications
on the composition of assets and liabilities of its heritage.
These applications, which are independent of a process of examining personal tax situation, the taxpayer set a deadline for reply which shall not be less than two months
.
If no response or if the justifications provided for in Article 885 of the Z tax code or requested under the first paragraph is deemed insufficient, the administration may correct the statements of solidarity tax on capital in accordance with the procedure for rectification under section contradictory L. Article 55
-------------------------
similar to L16 and L69 for sending a request for information and intelligence to the taxpayer especially during a SFS

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Art. L17 LPF: Evaluation

For registration fees and cadastral taxes or value added tax when it is due to place of duty or tax administration taxes can adjust the price or valuation of property used as a basis for the collection of a tax when the price or value assessment appears below the actual market value assets transferred or appointed in the acts or declarations.
The corresponding correction is performed following the procedure for rectification under section contradictory L. 55, the administration is bound to prove inadequate prices expressed and assessments provided in the acts or declarations.

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Art. L16b LPF: How to search and seizure

I. When the judicial authority seized by the tax administration considers that there are presumptions that a taxpayer is evading the assessment or payment of taxes on income or profits or value added tax by engaging in purchases or sales without invoices, using or issuing invoices or documents not related to actual operations or knowingly failing to pass or to pass through or in writing or by passing knowingly false or fictitious entries in the keeping of records is required by the tax code, it may, as provided in II, authorize agents of the administration of taxes, not below the rank of inspector and authorized for that purpose by Director General of Taxation, to seek evidence of such conduct, conducting visits to all places, even private ones, where parts and related documents may be held and their input, whatever the medium.

II. Each visit must be authorized by an order of the President of the Tribunal de Grande Instance in whose jurisdiction the premises are situated to visit or a judge delegated by him.
(The President of the High Court may delegate this function to the judge of freedoms and detention).
The judge must verify in a concrete way that the application for leave before it is well founded, this request must contain all the information in possession of the directors of to justify the visit.
The order comprises:
address places to visit;
The name and title of authorized official who requested and received permission to conduct the searches.
J. motivates his decision by stating the facts and law which holds that a presumption in this case, the existence of fraudulent schemes in which evidence is sought.
If, on the occasion of the visit, the authorized officers discovered the existence of a safe in a credit institution which the person occupying the places visited and which holds papers and documents relating the conduct referred to in I may be, they may, upon authorization by any means by the judge who made the order, immediately to the visit of the box. Mention of this authorization is given to the minutes under IV.
The visit and the seizure of documents shall be under the authority and supervision of a judge who has authorized them. To this end, he gave instructions to all officers involved in these operations.
It means a police officer assigned to assist in these operations and to keep informed of their progress.

may, if he sees fit, go to the local during surgery. At any moment he may decide the suspension or termination of the visit.
The order shall be notified verbally and on-site at the time of the visit to the occupier or his agent who receives a full copy against a receipt or signature in the record provided in IV. In the absence of the occupant or his representative, the order is served after the visit, by registered letter with acknowledgment of receipt. The notice is deemed made on the date of receipt on the notice.
Failing receipt, he proceeded to the service of the order in
conditions provided by articles 550 and following of the Code of Criminal Procedure. The time and manner of the remedy are listed on the acts of notification and service.
The order referred to in the first paragraph is likely that an appeal on points of law as required by the Code of Criminal Procedure, this appeal is not suspensive. The time to appeal runs from the notification or the notification of the order.

III. The visit, which can not be started six hours before or after twenty-one hours, was performed in the presence of the occupier or his representative; if not possible, the police officer requires two witnesses chosen from persons under his authority or that the tax administration.
Officials of the administration of taxes mentioned in I can be assisted by other tax officials empowered under the same terms as the inspectors.
Tax officials empowered, the occupier or his representative and the police officer may inspect the documents before their seizure.
The police officer responsible for compliance with professional secrecy and rights of the defense in accordance with the third paragraph of Article 56 of the Code of Criminal Procedure, Article 58 of the Code is applicable.

IV. A written statement of terms and the conduct of the transaction and recording the findings is prepared on the spot by the officials of the tax administration. An inventory of documents seized it is attached if applicable. The minutes and the inventory signed by the officials of tax administration and the police officer and by the persons mentioned in the first paragraph of III, in case of refusal to sign, mention is made the minutes.
If the inventory on the spot difficulties, the documents seized are placed under seal. The occupant or his representative is informed that he may attend the opening of the seals that occurs in the presence of the police officer, the inventory is established.

V. The originals of the minutes and the inventory once they were established, addressed to the judge who authorized the visit, a copy of these documents is given to the occupier or his representative.
The documents seized are returned to the occupier of the premises within six months of the visit, but when a prosecution criminal cases are initiated, their return is authorized by the competent judicial authority.
VI. Tax administration can not rely on taxpayer information collected after return of documents seized or their reproduction and implementation of control procedures in the first and second paragraphs of Article L. 47.

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Art. L47 LPF: Possibility to be assisted by counsel during an external audit

An examination of the personal tax situation with regard to income tax or a tax audit can be undertaken without the taxpayer has been notified by the sending or giving of notice verification.

The notice must specify the period subject to audit and express mention, under pain of nullity of the proceedings, the taxpayer is entitled to be assisted by counsel of his choice.

The notice sent or delivered to the taxpayer before the initiation of an investigation of the personal tax situation may include a request for statements.

If unannounced seeking to establish physical hardware elements of the operation or the existence and status of accounting records, the notice of audit of accounts is submitted to the commencement of findings material. The merits of accounting documents can begin only after a reasonable period for the taxpayer to be assisted by counsel (The provisions of this paragraph have an interpretative nature: Law No. 82-1126 of December 29, 1982, Art. 74-II).

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Art. L12 LPF - ESFP

1st. Provisions relating to the examination of the personal tax situation.
Art. L. 12. - Under the conditions provided for in this book, the Tax Administration may conduct an examination of the tax situation of individuals with regard to income tax, whether or not their tax domicile in France when they have obligations under the tax.
At this review, the directors can monitor the consistency between, on one hand the declared income and, secondly, the financial situation, cash position and the elements of the lifestyle of the household members tax.
Under pain of nullity of taxation, an examination of the personal tax situation may extend over a longer period than one year after receiving the audit notice.
This period is extended by the deadline, if any, to the taxpayer and, at the request of the latter to meet to requests for clarification or justification for the excess over the two months specified in Article L. 16 A
it also extended the thirty days provided for in Article L. 16 A and the time required for the administration to obtain records of account where the taxpayer has not exercised its right to produce them within sixty days of the administration's request or receive information requested to foreign authorities, where the taxpayer could have foreign income or direct from abroad.
The period mentioned in the third paragraph is increased to two years in case of discovery, under control of occult activity. It is the same when, in the initial period of one year, articles L. 82 C or L. 101 have been implemented.

> C = L 82 In any proceeding before the civil or criminal, the Crown may disclose records to the administration of finances.
> = L.101 The judicial authority shall communicate to the financial administration any indication that it may collect, such as to assume a fraud in tax matters or any maneuver which had the object or having resulted to defraud or compromise a tax, whether a civil or commercial or criminal information or corrections even ended by a non-suit.

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Length of Art. 238A of the CGI: Definition of a privileged tax country

interest, arrears and other obligations, debts and deposits, fees to transfer or grant of licenses, patents for inventions, trademarks, processes or formulas, manufacturing and other similar rights or remuneration for services, paid or payable by a natural or legal person resident or established in France with natural or legal persons who are domiciled or established in a foreign State or territory outside France and are subject to preferential tax treatment, are allowed as deductible expenses for the preparation of tax only if the debtor demonstrates that expenditures reflect actual operations and they do not show an abnormal or exaggerated.

For the purposes of the first paragraph, persons are regarded as subject to a preferential tax regime in the state or territory in question if they are not taxed or if they are subject to income taxes or whose income is less than the amount of over half that of the tax on profits or income from which they were accountable in terms of common law in France, if they were resident or established.

The first paragraph also apply to any payment made to an account held in a financial institution established in a state or territory listed in that paragraph.

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Art. L23A FMI: ISF - Request for justification and clarification

To control the solidarity tax on wealth, the administration may ask the taxpayer for clarification. It may also ask for justifications on the composition of assets and liabilities its heritage.
These applications, which are independent of a process of examining personal tax situation, the taxpayer set a deadline for reply which shall be not less than two months.
If no response or if the justifications provided for in section 885 Z the tax code or requested under the first paragraph is deemed insufficient, the administration may correct the statements of solidarity tax on capital in accordance with the procedure of rectification under section contradictory L. 55 .

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Art. 885W and 885X FMI - ISF - Date - Representative

Art. 885 W.

I. Taxpayers should subscribe later than 15 June each year a statement of their assets deposited service tax from their homes on 1 January and accompanied by payment of the tax [See also Article 121 Z d s Annex IV].

II. Spouses and partners bound by a civil solidarity pact defined by Article 515-1 of the Civil Code must jointly sign a declaration under I.
III. In case of death of the debtor, the provisions of Article 2 of 204 apply.

Art. 885 X.
People owning property in France without having their tax residence and the persons mentioned in Article 2 of 4 B may be invited by the tax department to designate a representative to France in accordance with Article 164 D .

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Art. 885Z FMI - ISF - Justification liabilities

Upon filing of the declaration of solidarity tax on wealth, taxpayers should include in their statement of evidence supporting the existence, purpose and amount of debts for which the deduction is made. ____________

Receipts to accompany the declaration (CGI, Art. 885 Z; DB 7 S 512, No. 21 ; BO 7 S- 5-02).
Taxpayers must submit their statements of evidence supporting the existence, purpose and amount of debts for which the deduction is made, including:
- all acts and writings on these debts, that they are authentic form or under private seal;
- loan contracts or debt;
- statements of bank accounts or postal whose debit balance on 1 January.
Moreover, the rationale for liability, the taxpayer must attached to his statement:
- specifically mentioning the purpose of each of the debts which the deduction is made;
- indicate, where applicable, method of calculating the amount of liabilities deducted.
It is recognized however that the tax claims no evidence for charges to which it holds the items.

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Art.123bis FMI - people holding accounts abroad

1. Where an individual domiciled in France directly or indirectly holds at least 10% of shares, shares, financial rights or voting rights in a corporation, organization, trust or similar institution established or constituted outside France and subject to a preferential tax regime, profits or income benefits of this corporation, organization, trust or similar institution are deemed to be income from movable capital of that individual in the proportion of shares or financial rights it holds directly or indirectly when the asset or property of the corporation, organization, trust or comparable institution mainly consist of securities, receivables, deposits or current accounts.

For the purposes of the first paragraph, the privileged nature of a tax system is determined accordance with the provisions of section 238 A as compared with the tax system applicable to a company or authority mentioned in paragraph 1 of Article 206

2. Shares, stocks, financial rights or voting rights held indirectly by the person mentioned in 1, mean the stock, shares, financial rights or voting rights held through a chain of stocks, shares of financial rights or voting rights, the appreciation of the percentage of shares, shares, financial rights or voting rights held and operates by multiplying together the percentage holding of such shares or the rights or financial voting rights in succession.

Indirect holding includes shares, shares, financial rights or voting rights held directly or indirectly by the spouse of the person, or their ancestors or descendants. However, these shares, shares, financial rights or voting rights are not taken into account in computing the income from movable capital of the individual mentioned in 1.

3. Profits or income referred to in a positive shall be deemed earned on the first day of the month following the close of the fiscal year of the corporation, organization, trust or similar institution established or incorporated outside France or, in the absence of exercise ended a year, December 31. They are determined according to the rules laid down by this Code as if the corporations, organizations, trusts or comparable institutions were taxed at the corporate tax in France. The local tax paid on profits or revenue positive because by the corporation, organization, trust or similar institution is deductible from income deemed to be income from movable capital of the individual, in the proportion mentioned in 1, provided it is comparable to the corporate tax.

However, when the corporation, organization, trust or similar institution is incorporated or constituted in a State or Territory has not concluded a convention on administrative assistance with France, the taxable income of the individual may not be less than the product of the fraction of net assets or net assets of the corporation, organization, trust or comparable institution, calculated under the conditions set at 1, a rate equal from that mentioned in 1 of 3 of Article 39

4. Income distributed or paid to an individual referred to by a legal person, agency, trust or institution comparable do not constitute taxable income under section 120 except for the portion that exceeds the taxable income referred to in 3.

5. A decree in Conseil d'Etat determines the conditions of application of the foregoing, including the reporting obligations of individuals [See Rules 50 bis and 50 f of Annex II].

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art. 100BIS FMI: Spreading recipes - Calculation of average

I. Taxable profits from the literary, scientific or artistic as well as those from the practice of a sport can, at the request of taxpayers subject to the regime controlled the statement, be determined by subtracting from the average year income taxation and the previous two years, the average expenditure for those years.
Taxpayers who adopt this mode of assessment for any year are obliged to be controlled reporting system with respect to profits derived from their literary, scientific or artistic work or those from the practice of a sport. The option remains valid until it has been explicitly revoked, in case of cancellation, the first paragraph, however, continue to have effect on profits made over the years covered by the option.

II. As the income tax of 1982, taxpayers may also ask to be taken into account the average revenue and expenditure for the taxation year and previous four years.
Taxpayers who adopt this period can not reverse their option for the following years.

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L76B - Right of Communication - Information taxpayer

The administration is obliged to inform the taxpayer of the content and origin of information and documents obtained from third parties on which it relied to establish the tax subject of the proposal under first paragraph of Article L. 57 or the notification provided for in Article L. 76. It communicates, prior to recovery, a copy of the above documents to the taxpayer who requests it.

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L55 LPF - Procedure for corrections contradictory

Subject to the provisions of Article L 56, when the tax administration has been a failure, inaccuracy, omission or concealment in the factors used to calculate taxes, duties, taxes, fees or sums whatsoever due under the tax code, the corresponding adjustments are made following the procedures for correcting contradictory defined in Articles L. 57 to L. 61 A . This procedure
also applies when the administration makes the replenishment of the amount of industrial or commercial profit, non-profit business and trade, agricultural or turnover determined by a real mode of taxation.

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L57 LPF - Motivation corrections

administration address the taxpayer a proposed correction to be justified so as to enable him to comment or make known its acceptance [See also article L. 54 B ].

In case of application of Article L. 47 A , administration says the taxpayer the type of treatment used. When
to adjust the price or valuation of a business or a customer, pursuant to Article L. 17 , the administration is based on comparison with the disposal of other assets, the obligation to state reasons is actually completed by the indication:
1 dates mutations considered;
2 ° address funding or places of professions;
3 of the nature of the activities;
4 and the transfer price, sales or profits, whether this information are subject to compulsory disclosure, or otherwise, averages of these figures on the companies for which are provided to the matters described in paragraphs 1, 2 and 3.
When the administration rejects the comments of the taxpayer's response must also be motivated.

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The founding texts of taxation come from several sources. Each end
year is a law passed initial finance (LDF) and a supplementary budget (LDR) for the year just ended. The texts adopted are then added to the code

CGI - General Tax Code or any such annex (Annex I to Annex IV) LPF
- Book of Tax Procedures

But the administration says the texts adopted because the application remains problematic given the complexity of the matter. It publishes its doctrine in the Official Bulletin of taxes (BOI) by editing instructions.

All this building under the eye of administrative tribunals or judicial case law tempers, accentuates, and evolves as interpreter in all legal matters.