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This chapter is not exhaustive and is limited to broadly outline the tax consequences of the main events occurring when doing business in France. It does not constitute a tax advice or a client - attorney relationship. Materials are not suitable for tax analysis. Visitors are invited to consult a tax lawyer before taking any decision.
The URSSAF is entitled to collect the social taxes within a 5-year period starting one month after the employer received the notice to pay. If needed the URSSAF pursues the payment by using specific procedures as preferential right, mortgage, financial guarantee.. If the employer does not pay his social taxes, URSSAF can enforce the payment of the due taxes. If necessary URSSAF may call the liquidation procedure.
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