3: Late payment of taxes recovered by tax administration accountants

1. Gives rise to the application of a surcharge of 10% for any delay in the payment of sums due in respect of income tax, social security contributions collected in the same way as income tax, council tax on second homes and other furnished premises not used as a main residence, property tax on built and unbuilt properties, taxes collected in the same way as the aforementioned taxes and tax…

1. Gives rise to the application of a 5% surcharge for any delay in the payment of sums that must be paid to the tax administration accountants in respect of taxes other than those mentioned in Article 1730. 2. The increase provided for in 1 is not applicable where the late filing of a declaration or deed involving the indication of items to be taken into account for the assessment…

The provisions of Article 1731 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. .

The late payment interest provided for in article 1727 and the increase provided for in l’article 1731 are applied to the difference between, on the one hand, 95% or 98% respectively of the amount of tax due in respect of a financial year on income taxed at the rate set in the second paragraph of I of Article 219 and on the income taxed under the conditions set out in…

The late payment interest provided for in article 1727 and the increase provided for in l’article 1731 are applied: 1° For the companies mentioned in a of Article 1668 B, to the difference between, on the one hand, three quarters of the amount of the exceptional contribution on corporation tax due in respect of a financial year and, on the other hand, three quarters of the amount of this contribution…

For business property tax, the increase provided for in 1 of Article 1731 applies: 1° To sums mentioned on a tax assessment which have not been paid within forty-five days of the date on which the assessment was levied, without this increase being applied before 15 September for taxes assessed in respect of the current year; 2° To advance payments which have not been paid by the 15th of the…