A: Interest on arrears

I. – Any tax claim, the establishment or collection of which is the responsibility of the tax authorities, which has not been paid within the legal time limit shall give rise to the payment of late payment interest. In addition to this interest, the penalties provided for in this Code may apply. II. – Interest for late payment is not due: 1. In respect of items of taxation for which…

The provisions of Article 1727 shall apply to indirect contributions, duties, taxes, fees, impositions or sums obeying the same rules established or recovered by the Directorate General of Customs and Indirect Duties. .