Article 1668 B of the French General Tax Code
The contribution mentioned in Article 235 ter ZAA is paid spontaneously to the competent public accountant, no later than the date provided for in 2 of Article 1668 for the payment of the corporate income tax liquidation balance. It gives rise to an advance payment on the date scheduled for the payment of the last corporation tax instalment for the financial year or tax period. The amount of the advance…