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Article L436-13 of the French Code governing the entry and residence of foreign nationals and the right of asylum

The tax provided for in Article L. 436-10 shall be collected and controlled in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes. Claims are presented, investigated and judged according to the rules applicable to these same taxes.

Original in French 🇫🇷
Article L436-13

La taxe prévue à l’article L. 436-10 est recouvrée et contrôlée selon les mêmes procédures et sous les mêmes sanctions, garanties, sûretés et privilèges que les taxes sur le chiffre d’affaires. Les réclamations sont présentées, instruites et jugées selon les règles applicables à ces mêmes taxes.

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