Article 1681 quinquies of the French General Tax Code
1. The levies provided for in Articles 117 quater and 125 A and the levies established, liquidated and recovered according to the same rules, as well as the withholding tax provided for in Article 119 bis and the deductions assessed and recovered in accordance with the same rules shall be paid by direct transfer to the Treasury account opened with the Banque de France when their amount exceeds €1,500. This…