French General Tax Code
In forceI.-A person liable for the tax provided for in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar quarter in accordance with the last paragraph of 2 of Article 287 may choose to declare and pay the tax for all the taxpayers in the group, within the meaning of the last paragraph of III of article 299, to which it belongs. In this case, article 1693 ter does not apply to this tax.
This option is exercised with the agreement of all the taxpayers in the group concerned.
II.-The taxpayer making use of the option provided for in I of this article submits his request to the tax department to which he belongs. This option takes effect for payments and reimbursements made as from the declaration filed the year following receipt of the request by this department.
III.-The option is exercised for at least three years.
The taxpayer renouncing the option submits his request for renunciation to the tax department to which he belongs. This waiver takes effect for payments and reimbursements made as from the tax return for the year filed the year following receipt of the request by this department.
The option applies to the tax due by any new member of the group concerned. If the latter does not agree, the option is waived under the conditions set out in the second paragraph of this III.
IV.-The tax return filed by the taxpayer making use of the option specifies the amounts due by each member of the group.
V.-The taxpayer using the option provided for in I obtains the refunds of the tax due by the taxpayers who are members of the consolidated group, where applicable, by deducting the amounts due by the other members and pays the duties and late payment interest and penalties provided for in Chapter II of this Book as a result of the infringements committed by the taxpayers who are members of the group.
VI.-Each taxpayer member of the group is jointly and severally liable with the taxpayer using the option provided for in I for payment of the tax and, where applicable, the corresponding late payment interest and penalties that the taxpayer using the option provided for in the same I is responsible for paying, up to the amount of the duties, interest and penalties for which the taxpayer member of the group would be liable if the option referred to in the said I had not been exercised.
