rectification

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...

ESFP tax audit: Understanding the Personal Tax Situation Examination The tax authorities have a number of tools at their disposal to check the consistency between your declared income and your lifestyle. Among these procedures, the Examen de Situation Fiscale...