1: General provisions

Taxes of any kind and revenue recovered by an enforcement order, mentioned in article L. 252 A of the Book of Tax Procedures, are payable in cash, up to a limit of €300, as the case may be, at the cash office of the public accountant responsible for collection or at the service provider(s) designated pursuant to A of I of Article 201 of Law no. 2018-1317 of 28 December…

Deductions made at the initiative of the tax authorities are made from an account opened by the taxpayer in an establishment authorised for this purpose, which may be: 1° A deposit account in a credit institution established in France or in the single euro payment area, a caisse de crédit agricole governed by Section 3 of Chapter II of Title I of Book V of the Monetary and Financial Code,…

1. Instalment payments made by taxpayers are credited to the account opened in their name. 2. (Repealed).