Title one: Tax assessment and control

A company’s declarations intended for the administration and submitted electronically, on a compulsory or optional basis, are transmitted in accordance with conditions laid down by decree. Declarations submitted electronically by a service provider authorised by the administration under conditions laid down by decree are deemed to be made in the name and on behalf of the company identified in the declaration.

The provisions of Article 1649 quater B bis apply to declarations filed by individuals with the tax authorities (1).

I.-Corporation tax returns and their appendices relating to a financial year are filed electronically. This obligation also applies to companies belonging to one of the following categories: 1° Natural or legal persons or legal or de facto groupings of persons whose, at the close of the financial year, pre-tax sales or total gross assets shown on the balance sheet are greater than or equal to 400 million euros; 2° Natural…

The declaration provided for in article 170 and its appendices shall be submitted electronically by taxpayers whose main residence is equipped with internet access. Those taxpayers who indicate to the administration that they are unable to submit this return electronically use the other means provided for in the first paragraph of 1 of article 173. Individual taxpayers who reside in areas where no mobile service is available are exempt from…