France - Further Developments regarding the French Ruling Procedures
- Country:
- France
- Author:
- Bruno Gibert; Xavier Daluzeau
- Issue:
- European Taxation, 2009 (Volume 49), No 10
- Published:
- 8 September 2009
The authors, in this article, address the primary features of the French ruling procedures, excluding the "audit ruling" procedure, and specifically focus on certain improvements recently introduced into French tax law in respect of the procedures.