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Article 1635 quater Q of the French General Tax Code

The development tax provided for in article 1635 quater A is controlled according to the procedures and under the guarantees and penalties provided for in matters of direct contributions.

Original in French 🇫🇷
Article 1635 quater Q

La taxe d’aménagement prévue à l’article 1635 quater A est contrôlée suivant les modalités et sous les garanties et sanctions prévues en matière de contributions directes.

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