France
taxation d’office / évaluation d’office — assessment on the authority’s own initiative
Findings at a glance
- Traceability of the calculation
- Completeness of the data basis
- Requirements for counter-evidence
- Burden of proof and its reversal
3× exceeded · 1× met
Traceability of the calculationexceeded
The bases or elements used to calculate the assessment made on the authority’s own initiative — AND the methods by which they were determined — must be notified to the taxpayer at least thirty days before collection.
CitationLivre des procédures fiscales, Art. L. 76
What we provideEvery figure is traceable down to the individual document. The chain of calculation can be walked in both directions — from the result to the document and back.
Completeness of the data basisexceeded
Where no return is filed, assessment on the authority’s own initiative replaces the adversarial procedure and is set unilaterally.
CitationLivre des procédures fiscales, Art. L. 73
What we provideA full census across all accounts, suppliers and product groups. No sampling is used; 100 per cent is the upper limit and cannot be exceeded by any method.
Requirements for counter-evidenceexceeded
In a dispute, the taxpayer bears the burden of showing that the assessment is excessive.
CitationLivre des procédures fiscales, Art. L. 192 und L. 193
What we provideA closed system: purchasing, production, masses, unit counts, sales channel and revenue support one another. A single incorrect figure shows up against the others.
Further information — 1 axes
Burden of proof and its reversalmet
Where the assessment is made on the authority’s own initiative, the burden of proof lies with the taxpayer.
CitationLivre des procédures fiscales, Art. L. 193
What we provideThe evidence is prepared so that the reversal of the burden remains traceable and the counter-evidence engages with the calculation, not with the objection.