| Jurisdiction | France |
| Coming into Force | 01 janvier 1982 |
| Fin de validité | 09 juillet 1987 |
| Link to Original Source | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316630 |
Si la taxation effectuée par l'administration est conforme à l'appréciation de la commission compétente, il appartient au contribuable qui présente une réclamation d'apporter, en application de l'article L. 192, tous les éléments, comptables ou autres, de nature à permettre d'apprécier le chiffre qui doit effectivement être retenu comme base d'imposition.
Si la base d'imposition retenue par l'administration excède celle résultant de l'appréciation de la commission, il appartient à...
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