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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