Section III: Indirect taxes

The payment of duties, taxes, contributions or levies mentioned in articles 568,1559 and 1613 bis of this code and in article L. 245-7 of the Social Security Code, the total due amount of which exceeds €50,000, must be made by transfer directly to the Treasury account opened with the Banque de France. Operators subject to the obligation to make a remote declaration provided for in VII of article 1649 quater…

The method of collection by exercise or subscription, is determined by ministerial orders in establishments subject to the tax established by the articles 1559 et 1560.