Article 242 quater of the French General Tax Code
The individuals mentioned in the last paragraph of 1 of I of article 117 quater and in the last paragraph of I of article 125 A formulate, under their responsibility, their request for exemption from the levies provided for in the same I at the latest on 30 November of the year preceding that of the payment of the income mentioned in the said I, by producing, from the persons…