Article L281 of the LPF: Complaints against tax recovery Article L281 of the Livre des Procédures Fiscales is an essential provision for taxpayers faced with forced collection measures. This legal text provides a precise framework for the conditions and procedures for...
tax raids
Forced collection: protect your rights (guide)
Forced Collection: Procedures, Time Limits and Means of Defense Forced collection is the tax authorities' last resort for obtaining payment of unpaid tax debts. This restrictive procedure is used when the taxpayer has not honored his tax obligations despite amicable...
Société d’exercice libéral: advantages/disadvantages
Société d'Exercice Libéral: Advantages and Disadvantages The société d'exercice libéral (SEL) is a legal form specifically designed for the regulated liberal professions. It makes it possible to carry on a liberal profession in corporate form, while benefiting from...
Challenging the 751 cgi tax presumption [guide].
Presomption Fiscale 751 CGI : Understanding and Contesting this Reintegration Article 751 of the French General Tax Code establishes a tax presumption that is particularly dreaded by taxpayers when it comes to asset transfers. This provision allows the tax authorities...