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Article 1635 ter of the French General Tax Code

I. – (Not applicable)

II. – Unless otherwise provided for, duties, taxes, fees and other charges levied, for whatever reason, for the benefit of various accounts, funds or bodies and the collection of which is entrusted to a State administration are collected in accordance with the rules, under the guarantees and subject to the penalties provided for the collection of the taxes or duties to which these duties, taxes, fees or charges are attached by orders of the Minister for the Economy and Finance.

I. (Object)

II.

Original in French 🇫🇷
Article 1635 ter

I. – (Sans objet)

II. – Sauf dispositions contraires, les droits, taxes, redevances et autres impositions perçus, à quelque titre que ce soit, au profit de comptes, fonds ou organismes divers et dont le recouvrement est confié à une administration d’Etat sont perçus suivant les règles, sous les garanties et sous les sanctions prévues pour le recouvrement des taxes ou impôts auxquels ces droits, taxes, redevances ou impositions sont rattachés par arrêtés du ministre de l’économie et des finances.

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