Mini Abus de Droit Fiscal: Definition and Legal Issues The term "mini abus de droit fiscal" is used by tax practitioners to refer to the simplified procedure for abuse of tax law provided for in article L64 A of the French Tax Procedures Code (Livre des Procédures...
Equipe de AlterTax Avocats
L64 lpf: everything you need to know about abuse of tax law
L64 LPF: Understanding abuse of tax law Article L64 of the Livre des Procédures Fiscales is one of the tools most feared by taxpayers when it comes to tax audits. This provision enables the tax authorities to challenge legal arrangements that they consider to be...
Comité abus droit fiscal: 30-day procedure
Comité de l'Abus de Droit Fiscal: Role and Procedure The Comité de l'abus de droit fiscal is an essential consultative body in the French system for combating abusive tax optimization. You can refer your case to it when the tax authorities are considering applying the...
Abuse of tax law: defense, risks & solutions
Abus de Droit Fiscal: Definition, Risks and Defense Abuse of tax law is one of the procedures most feared by taxpayers during a tax audit. This legal concept enables the tax authorities to call into question arrangements or transactions considered to be artificial....