French General Tax Code
In force1. 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 tax on second homes and other furnished premises not used as a main residence, property taxes and taxes recovered according to the same rules as these taxes are paid by deductions made at the initiative of the Treasury on an account mentioned in article 1680 A. Taxpayers who reside in a State included on a list drawn up by joint order of the Minister of Foreign Affairs and the Minister responsible for the Budget may pay these taxes, regardless of their amount, by direct transfer to the Treasury account opened with the Banque de France.
3. The cotisation foncière des entreprises, its additional taxes, the imposition forfaitaire sur les entreprises de réseaux, the charges mentioned on the roll as well as their advance payment are paid by direct debits made at the initiative of the Treasury to an account mentioned in 1° or 2° of article 1680 A.
4. Regardless of their amount, the business property tax (cotisation foncière des entreprises) and the lump-sum tax on network companies (imposition forfaitaire sur les entreprises de réseaux), collected by means of tax rolls, may not be paid by bank transfer. This prohibition also applies to the fees mentioned on the rolls, to the advance payment and to the additional taxes mentioned in article 1679 quinquies.
