New Article R 80-B-12 of the tax procedures code has been amended to provide taxpayers a legal foundation for requesting a formal tax position ruling from the French Customs Administration (pre-amendment ruling requests were arguably limited to non-tax issues).
The modification, described as clerical, further shortens the response period to three months, whereas taxpayers previously could expect a wait of six months to a year.
The taxes for which Customs is charged with administering include excise taxes, indirect taxes on specific goods (e.g. fuel, minerals, gas, oils, etc.) and environmental taxes.
