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 (Repealed).
I. – At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a professional activity or a complete branch of activity or on the sale of a business, a craft business or a customer base may be subject to a staggered settlement plan where the parties have agreed…
1. Council tax on second homes and other furnished premises not allocated to the main dwelling and property taxes are collected under the conditions provided for in 1 of article 1663 et à l’article 1730. However, the taxpayer may opt for monthly direct debits from an account opened by him and meeting the conditions of article 1680 A. The option is exercised expressly and renewed tacitly each year. 2. The…
A. The business property tax and additional taxes are collected either under the conditions provided for in Article 1679 quinquies, or, at the taxpayer’s request, by means of monthly levies made in accordance with Article 1680 A. B. From January to October, each levy is equal to one-tenth of the amount of taxes assessed in respect of the previous year up to 31 December of that same year, reduced, where…
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…
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…
1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation foncière des entreprises) and its additional taxes as well as the payroll tax are paid by remote payment, by the taxpayers defined in the second to tenth paragraphs of I of article 1649 quater B quater ; 2 Payment by…
The roll, duly assessed, is enforceable not only against the taxpayer entered on it, but also against his representatives or assigns.
1. In the event of the transfer of an industrial, commercial, craft or mining business, whether for valuable consideration or free of charge, whether a forced or voluntary sale is involved, the transferee may be made jointly and severally liable with the transferor for the payment of income tax relating to the profits made by the latter during the year or financial year of the transfer up to the day…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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