Article 1635 ter of the French General Tax Code
November 7, 2023
I. – (Not applicable) II. – Unless otherwise provided for, duties, taxes, fees and other charges levied, for whatever reason, for the benefit of various accounts, funds or bodies and the collection of which is entrusted to a State administration are collected in accordance with the rules, under the guarantees and subject to the penalties provided for the collection of the taxes or duties to which these duties, taxes, fees…
