14'. advance ruling' means any agreement, communication, or any other instrument or action with similar effects, including one issued in the context of a tax audit and irrespective of its formal, informal, legally binding or non-binding nature , which:
14. “décision fiscale anticipée”: tout accord, toute communication, ou tout autre instrument ou action ayant des effets similaires, y compris dans le contexte d'un contrôle fiscal, et indépendamment de sa nature formelle, informelle, juridiquement contraignante ou non contraignante, qui: