The article "Reference procedure for direct taxes" from the dossier Tax Information has been updated. The text explains the procedure and deals with the different interest categories.
In principle, the article "Withdrawal Procedure for Direct Taxes" applies to all direct taxes. However, special attention is paid here to the payment of income and wealth taxes for natural persons as well as profit and capital taxes for legal entities.
The article "Reference procedure for direct taxes" is available here. The entire dossier on tax information can be viewed here.
