2°: Payment of direct taxes and similar charges by bank transfer or direct debit

1. Subject to 2,3 and 4, where their amount exceeds €50,000, taxes payable under the conditions set out in article 1663 shall be paid, at the taxpayer’s option, by direct transfer to the Treasury account held at the Banque de France or by direct debit at the initiative of the tax authorities from an account referred to in article 1680 A. 2. When their amount exceeds €300, income tax, council…