Establishment of a reasonable time limit to exercise a fiscal claim
CE Sect. 31 March 2017, M. Amar, n° 389842
The principle of a reasonable length of time now applies to initial claims in all fiscal matters.…
Availability of a direct appeal for taxpayers against tax rulings
CE Sect. 2 December 2016, Company Export Press
A tax ruling is a formal statement by the authorities of their position on a factual situation with regard to a tax text in response to a written, precise and complete application …