IV: Obligations of third parties

The roll, duly assessed, is enforceable not only against the taxpayer entered on it, but also against his representatives or assigns.

1. In the event of the transfer of an industrial, commercial, craft or mining business, whether for valuable consideration or free of charge, whether a forced or voluntary sale is involved, the transferee may be made jointly and severally liable with the transferor for the payment of income tax relating to the profits made by the latter during the year or financial year of the transfer up to the day…

Owners and, in their place, the main tenants, must, one month before the date on which their tenants move out, have the tenants represent them with the receipts for their council tax on second homes and other furnished premises not used as a main residence. Where the tenants do not represent these receipts, the owners or main tenants are required, under their personal responsibility, to give notice of the move…

Landlords and, in their place, the main tenants who have not, one month before the term set by the lease or by verbal agreements, given notice to the public accountant responsible for collecting direct taxes of their tenants’ move, are liable for the sums owed by them for business property tax. In the event that this term is brought forward, as in the case of a stealth move, the owners…

As a guarantee for the payment of any taxes for which they may be liable, any person renting a furnished office is required to pay to the Treasury, at the end of each month, under the responsibility of the lessor of the office and through his intermediary, a sum equal to 25% of the rental price. The lessor of the furnished office may be called to account, under the conditions…

Individuals who, pursuant to Article 1742, have been convicted as accomplices of taxpayers who have fraudulently evaded or attempted to fraudulently evade payment of their taxes either by organising their insolvency, or by obstructing payment of the tax by other manoeuvres, are jointly and severally liable with the taxpayers for payment of the said taxes. Persons who, pursuant to the provisions of articles 1777 and 1778, have been convicted as…