French General Tax Code
In force1. After deducting tax reductions and credits, levies, deductions at source and instalments, the balance of the income tax and other taxes appearing on the same roll item is recovered under the conditions set by articles 1663 and 1730.
2. In the absence of an option to the contrary, this balance is deducted by the tax authorities under the conditions set out in article 1680 A.
3. Notwithstanding articles 1663 and 1681 sexies, when its amount exceeds €300, this balance is recovered by monthly deductions of the same amount from the second month following the assessment of the tax assessment. The last deduction is made in December.
In the event of the taxpayer's death, the balance is paid under the conditions set out in Articles 1663 and 1730.
Monthly levies are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
4. 3 is not applicable to taxes assessed after 30 September or payable as soon as the tax assessment is issued or resulting from the implementation of a correction or an automatic taxation procedure.
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