The tax declaration is a document completed by the taxpayer and allowing the tax administration to calculate the tax base.
The tax system is based on the spontaneous declaration of the taxpayer. This statement is presumed to be correct and sincere until the administration proves the contrary.
Parafiscal taxes are levies collected in an economic or social interest for the benefit of a legal person governed by public or private law other than the State, local communities and public administrative establishments. "CNAS and CASNOS"