• Tax audit procedures
• What is a personnal exam on individual tax position (“ESFP”)?
• What is an account audit?
• What is a tax audit on documentary evidence?
• What is a contradictory assessment of additional tax?
• What is an estimated assessment procedure?
• What is the tax prescription?
• What are the prescription delays?
• How long is a tax audit?
• I’m a director or a sharelholder of a company subject to tax adjustments: What are my risks?
• When do I have to pay the tax adjustments?
• What is the tax authority’s communication right?
• What is an irregular management action?
• What is law abuse? (art. L 64 du LPF)
• What are the tax authority information means and methods?
• What is the delay to bring an action to court?

The estimated assessment procedure is used when the taxpayer failed or is late in returning his tax declaration. The tax authority assess’ unilaterally the estimated taxes owed by the taxpayer. The estimated assessment procedure put the burden of proof on the taxpayer.

Moreover, a taxpayer subject to an estimated assessment procedure is not allowed to request the intervention of the departemental commission for direct incomes and value added tax.

Guarantees

I. The taxpayer may still appeal to the controller’s superior (division or principal inspector) and is also authorised to call the area interlocutor to negotiate.

II. The tax authorities are not allowed to use the estimated assessment procedure outside situations provided by laws.