IIc: Special tax regime for certain services provided by large companies in the digital sector

I.-Les redevables de la taxe prévue à l’article 299 other than those subject to the simplified actual taxation scheme provided for in article 302 septies A or allowed to file their returns by calendar quarter in accordance with the last paragraph of 2 of Article 287 pay this tax by means of two instalments paid during the year in which it becomes due and at least equal to half the…

In the event that the taxpayer ceases trading, the amount of the tax provided for in article 299 due in respect of the year in which the activity ceases is established immediately. It is declared, paid and, where applicable, adjusted in accordance with the procedures laid down for the value added tax for which it is liable or, failing that, within sixty days of ceasing trading.

I.-A person liable for the tax provided for in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar quarter in accordance with the last paragraph of 2 of Article 287 may choose to declare and pay the tax for all the taxpayers in the group, within the meaning of the last paragraph…