Commentary on Section L.76 B of the LPF

I had the pleasure of co-authoring, with Catherine Cassan, a commentary in this week’s *Revue de droit fiscal* on a ruling by the Court of Cassation regarding Article L.76 B of the Code of Tax Procedures.

This commentary provides an opportunity to examine, in particular, whether this article complies with the rights of the defense and the documents that should be provided to the taxpayer during the tax assessment adjustment process.

Link to the article (subscriber access)

Enjoy the read!