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Article 1731-0 A of the French General Tax Code

The provisions of Article 1731 shall apply to indirect contributions, duties, taxes, fees, impositions or sums obeying the same rules established or recovered by the Directorate General of Customs and Indirect Duties.

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Original in French 🇫🇷
Article 1731-0 A

Les dispositions de l’article 1731 s’appliquent aux contributions indirectes, aux droits, taxes, redevances, impositions ou sommes obéissant aux mêmes règles établis ou recouvrés par la direction générale des douanes et droits indirects.

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