Comment to the RDF regarding electronic notification

I am pleased to comment in this week’s *Revue de Droit fiscal* on the ruling by the Paris Administrative Court of Appeal regarding the electronic notification of proposed tax assessments.

While this ruling sets forth a line of reasoning that will need to be confirmed by the Council of State, it has by no means exhausted the subject, and other questions arise regarding theadministration use of the Escale appadministration serve procedural notices.

Link to the article (subscriber access)

Enjoy the read!