The administration may request from the interested parties any information likely to justify the accuracy of the figures declared and, in particular, any information enabling the size of the customer base to be assessed.
It may demand to see the journal book and the document provided for in
Article 99and any supporting documents.
If the information and supporting documents provided are deemed to be insufficient, the tax authorities determine the taxable profit and initiate the contradictory adjustment procedure provided for in
Article L 55of the tax procedures book.

