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Art. 43E Tax Law (TL)
6. Finances, Royal Prerogatives » 64. Taxes and Duties » 641. Direct Taxes of the State and Municipalities
Art. 43E Tax Law (TL)
At the request and expense of the taxpayer, the updates provided for in Article 43d may be made at any time. They take effect at the end of the fiscal year during which the update was made.