Transparency of tax adjustments

Estimated reading time (in minutes) According to article L. 57 of the general tax code , applicable in this case, the tax administration is required to send the taxpayer a reasoned notification of adjustment. This notification must allow the taxpayer to express his...

Changes to overtime regulations: impact on VSEs

Estimated reading time (in minutes) In a recent question-and-answer circular, the Administration provides clarifications regarding the adjustments resulting from the 2nd amending finance law of August 16, 2012. These adjustments specifically focus on the partial...