impôts et taxes – Article R. 277-7 du livre des procédures fiscales

This written question concerns tax and duty regulations, specifically referencing Article R. 277-7 of the French Tax Procedure Book. It seeks clarification or information regarding these tax provisions. The question is posed to the relevant government authority, likely the Minister of Public Accounts, by a member of the National Assembly. It affects individuals and businesses subject to French tax law.