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Conformément à l'article 4 du décret n° 2016-766 du 9 juin 2016, ces dispositions sont applicables aux propositions de rectification adressées à compter du 1er juillet 2016.
\n

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Devant la commission départementale ou nationale des impôts directs et des taxes sur le chiffre d'affaires ou le comité consultatif du crédit d'impôt pour dépenses de recherche, le contribuable peut se faire assister par deux conseils de son choix.

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A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. R*59-1, Art. R*60-1, Art. R60-1 A, Art. R60-1 B, Art. R*60-2, Art. R60-2 A, Art. R60-2 B, Art. R*60-3, Art. R*61 A-1, Art. R*201-1\n
\n

\n
\n
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Article R*60-2 AUTONOME MODIFIE, en vigueur du 12/06/2016 au 01/09/2017 (Livre des procédures fiscales)