Litigation

Tax Search: Procedure, Rights and Defence Tax searches are one of the most intrusive measures available to the French tax authorities. This exceptional procedure enables tax officials to gain access to business or private premises to search for evidence of tax fraud....

ESFP: Examination of Personal Tax Situation Explained The Examen de Situation Fiscale Personnelle (ESFP) is a specific tax audit procedure that the tax authorities can initiate against individual taxpayers. This procedure enables the tax authorities to examine your...

Délai de reprise L169 du LPF: Legal framework and exceptions Tax authorities have a limited period in which to audit and rectify taxpayers' tax returns. This period, known as the "délai de reprise", is a fundamental guarantee of legal certainty for companies and...

Délai de Reprise L169 du LPF : Understanding the Tax Limitation Rules The "délai de reprise" (recovery period) provided for in article L169 of the French Tax Code (LPF) is a fundamental element of French tax law, which limits the tax authorities' power of control over...