French General Tax Code
In force1. In the event of the cessation of the practice of a non-commercial profession, the income tax due in respect of the profits from the practice of that profession including those arising from debts acquired and not yet recovered and which have not yet been taxed is established immediately. It is calculated at the last rate used to calculate the advance payment mentioned in 2° of 2 of article 204 A.
Taxpayers must, within a period of sixty days determined as indicated below, notify the administration of the cessation and inform it of the date on which it was or will be effective, as well as, if applicable, the surname, first names and address of the successor.
This sixty-day period begins to run:
a. in the case of the cessation of the practice of a profession other than the holding of an office, from the day on which the cessation took effect;
b. in the case of the cessation of the holding of an office, from the day on which the appointment of the new holder of the office was published in the Official Journal or from the day of the actual cessation if it is subsequent to that publication.
2. Taxpayers are required to send the administration the declaration referred to in article 97 or in 2 of l'article 102 ter (1).
If taxpayers fail to file the declaration referred to in the first paragraph, the tax bases are determined automatically.
3. The provisions of 1 and 2 are applicable in the event of the death of the taxpayer. In this case, the information required to establish the tax is produced by the rightful claimants of the deceased within six months of the date of death.
4. Transferred under article 1663 bis.
(1) These provisions apply for the determination of results for 1999 and subsequent years.
