impôts et taxes – Droit à l'erreur : définition de la notion de « déclaration initiale »

This written question asks for clarification on the definition of an 'initial declaration' within the context of the right to error for tax and duties. This aims to ensure taxpayers understand when their first submission is considered final for error correction purposes. This clarification affects all taxpayers and businesses who may need to correct initial tax filings. It ensures fairness and predictability in tax administration.