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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part Two: Taxes levied for the benefit of local authorities and various bodies | Title one: Local taxes | Chapter 1: Direct taxes and similar levies | Section VII: Other municipal taxes | II: Optional taxes | A: Household waste collection tax | Article 1526 of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part Two: Taxes levied for the benefit of local authorities and various bodies
    - Title one: Local taxes
      - Chapter 1: Direct taxes and similar levies
        Section VII: Other municipal taxes
        II: Optional taxes
        A: Household waste collection tax

Article 1526 of the French General Tax Code

Article 1526 of the French General Tax Code

November 7, 2023
12:25 pm

Supplementary rolls may be drawn up on the basis of facts existing on 1 January of the year of taxation.

Original in French 🇫🇷

Article 1526

Des rôles supplémentaires peuvent être établis à raison des faits existants au 1er janvier de l’année de l’imposition.

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