#2018-944Decree No. 2018-944 on Formal Positions of the Administration on Indirect Contributions and Taxes
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This decree outlines how businesses can request official opinions from customs authorities on indirect taxes. It specifies the requirement for a thorough application and response process between companies and the administration. This affects businesses dealing with customs as they need to provide detailed information when seeking guidance on tax obligations.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Businesses must submit precise and complete applications for customs guidance.
- The response from customs to the application must be verifiable.
- There is a set timeline for reviews and second examinations.
Obligations
What this law requires
Businesses requesting formal opinions on indirect taxes must provide their name/business name, address, and specify the legal provisions they intend to apply
Applicants must provide a precise, complete and sincere presentation of their factual situation, distinguishing categories of information corresponding to relevant legal provisions
Applications must be submitted to the competent regional or inter-regional customs directorate by any means providing proof of receipt
When a request is incomplete, applicants must provide requested supplementary information to the customs administration within the same submission conditions
The 3-month response deadline runs from receipt of the complete application or, if incomplete, from receipt of the supplementary information requested