47However, that does not apply if, under that rule and because of the finality of decisions taken at the close of those related administrative procedures, the tax authorities are relieved of the obligation to disclose to the taxable person the evidence, including that originating in those procedures, on the basis of which they intend to take a decision, and that taxable person is thus deprived of the right effectively to call into question, during the procedure of which he is the subject, those findings of fact and those legal classifications.
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