Section V: Common provisions

The settlement of all sums receivable, in whatever capacity and for whatever reason, is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1. This rounding is carried out at the level of the settlement of each tax or charge.

Withholdings made on the initiative of the tax authorities for the payment of the taxes, duties and fees mentioned in this code do not incur any costs for the taxpayer.

Receivables of any kind that are the responsibility of the public accountants designated by decree and that are not paid on the due date shall only be assessed when their cumulative amount exceeds €16.

Any person who fails to carry out the checks provided for in Article L. 8222-1 of the Labour Code or who has been convicted of having used, directly or through an intermediary, the services of a person who carries out undeclared work is, in accordance with article L. 8222-2 of the same code, jointly and severally liable for payment of the sums mentioned in that article under the conditions set…

A client who has been informed in writing of the intervention of a subcontractor or subdelegatee who is in an irregular situation with regard to the provisions on undeclared work and who has not enjoined his co-contractor to put an end to this situation is, in accordance with l’article L. 8222-5 of the Labour Code, held jointly and severally liable for payment of the sums mentioned in Article L. 8222-2…

In accordance with article L. 8222-4 of the French Labour Code, when the co-contractor is established or domiciled abroad, the obligations whose compliance is subject to verification are those resulting from the regulations of its country of origin and those applicable to it in respect of its activity in France.

I. – If a monthly direct debit, provided for in article 1681 ter and in B of article 1681 quater A, is not made by the set deadline, the sum that should have been deducted shall be paid with the next direct debit. II. – In the event of a second late payment during the same year, the taxpayer loses the benefit of his option for that year and is…