French Customs Code
In forceI.-When the taxpayer has applied a tax law according to the interpretation that the administration had made known by its published instructions or circulars and that it had not reported at the date of the operations constituting the chargeable event, it may not declare by way of a notice of assessment and recover the duties and taxes collected according to the terms of this code, by arguing a different interpretation.
II - The guarantee provided for in I is also applicable when the administration has formally taken a position on the assessment of a factual situation with regard to a tax text; the administration will give its opinion within a period of three months when it receives a written, precise and complete request from a taxpayer acting in good faith.
When the administration has formally taken a position following the request from the taxpayer in application of the first paragraph of this II, the taxpayer may refer the matter to the administration within two months to request a second examination of his request, provided that he does not invoke any new elements.
When it receives a request for a second review, which it carries out collegially, the administration responds according to the same rules and deadlines as those applicable to the initial request, counted from receipt of the new referral.
At his request, the taxpayer or his representative will be heard by the college.
The guarantee provided for in I is also applicable when, in the context of an audit or investigation carried out by the administration, and at the written request of the taxpayer presented in accordance with the first paragraph of this II, before notification of the information or taxation proposal mentioned in articles 67 B and 67 D, the administration has formally taken a position on a point that it examined during the audit.
A Conseil d'Etat decree specifies the terms and conditions for the application of this II, in particular the content, place and terms and conditions for submitting the taxpayer's request.
III - The guarantee provided for in I is applicable when, in the course of an audit or investigation and once it has been able to reach a decision with full knowledge of the facts, the administration has taken a position on the points examined during the audit or investigation, which are communicated to the taxpayer in accordance with the procedures set out in articles 67 B to 67 D-4, even if they do not contain any errors, inaccuracies, omissions or shortcomings in the calculation of the tax.
IV -I to III of this article do not apply where the instructions or circulars or the request from a taxpayer relate to the application of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the European Union Customs Code and its implementing regulations.
