Finance/Tax Bill: Finally a legal framework for out-of-court settlements

The conditions for out-of-court settlements in tax matters will soon be formalized in the General Tax Code. This type of agreement between tax authorities and taxpayers, which has always existed in practice, was governed by a panoply of reference documents without really constituting a complete legal basis: Public Debt Collection Code (Code de recouvrement des créances publiques) , Taxpayer's Charter for Tax Audits ( Charte du contribuable en matière de contrôle fiscal), and the Circular Note No. 2/DCF/2016 on the regulation of out-of-court settlements of DGI ( General Tax Directorate) Circular ( Note circulaire sur l'encadrement des accords à l'amiable ).