// definition
Proposed tax adjustment
French notice opening an exchange with the taxpayer
Short definition
A reasoned notice in which the French tax authority sets out intended changes to a taxpayer’s tax position and their factual and legal grounds. Under the adversarial procedure, the taxpayer can accept the changes or make representations within the prescribed period. Proposed adjustments may then be revised or dropped; their amount is distinct from the tax eventually assessed for collection and the cash received.
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Knowledge map
Related analyses
Primary sources
- French tax authority, contents of a proposed tax adjustmentParagraphs 20 and 40: taxpayer response, grounds and proposed amounts.
- French tax authority, handling taxpayer representationsParagraphs 10–50: revision or abandonment of proposed adjustments where representations are justified.