Call Us + 33 1 84 88 31 00

Article 1635 quater O of the French General Tax Code

For the calculation of the municipal or inter-municipal share of the development tax, if the construction or development project is carried out in sectors with different rates pursuant to articles 1635 quater L and 1635 quater N of this code, the lowest rate is applied.

.

Original in French 🇫🇷
Article 1635 quater O

Pour le calcul de la part communale ou intercommunale de la taxe d’aménagement, si le projet de construction ou d’aménagement est réalisé dans des secteurs comportant des taux différents en application des articles 1635 quater L et 1635 quater N du présent code, il est fait application du taux le moins élevé.

Need help with this article? Get help from a French lawyer

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.

Useful links

You have a question in French Business Law?

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.

All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.