If accounting audit of a company or a taxpayer engaged in a trade or business whose turnover is less than € 1,526,000 case of companies whose principal business is to sell merchandise, goods, supplies and food to take away or eat on site or provide housing, or to 460 000 € if other companies or any taxpayer engaged in a non-business whose turnover or the annual gross revenue is less than € 460 000, administration responds in a within sixty days after receiving the comments of the taxpayer following the proposed correction in the first paragraph of Article L. 57 . Failure to notify a response within that period constitutes acceptance of the observations of the taxpayer.
Response time mentioned in the first paragraph does not apply if serious irregularities denying probative value accounting.
[Provisions applicable to controls for which an audit opinion was issued after 1 January 2008]
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