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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