French General Tax Code
In force1. The direct taxes, products and assimilated taxes, referred to in the present code, are payable thirty days after the date on which the assessment is levied.
2. Moving outside the jurisdiction of the department responsible for collection, unless the taxpayer has provided proof of his new address, and a voluntary or forced sale will result in the tax being payable immediately in full, as soon as the tax assessment is issued. The application of a surcharge for non-declaration or late or insufficient declaration of taxable income and profits also entails immediate and total liability.
In the event of moving abroad, taxes already assessed or in the process of being assessed are payable immediately.
However, their payment may be deferred on production of a guarantee deemed sufficient by the accountant responsible for collection.
3. In the event of the transfer or cessation of a business or the exercise of a non-commercial profession, or the death of the operator or taxpayer, income tax and corporation tax established under the conditions provided for in Articles 201, 202, 204 and in Article 2 221 are immediately payable in full. By way of exception, the amount due by companies that have opted for the regime of II of Article 208 C and by open-ended preponderantly real estate investment companies mentioned in 3° nonies of Article 208 in respect of the taxation of capital gains referred to in IV of Article 219 is payable on 15 December of the year of option for a quarter of its amount, with the balance being paid in equal instalments no later than 15 December of the three years following the first payment.
The duties and penalties referred to in articles 1679 bis, 1729 B and 1731.
4. In the event of the application of a surcharge provided for in article 1729 G, income tax and other taxes appearing on the same tax roll article are payable in full as soon as they are assessed.
