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Article 1635 quater T of the French General Tax Code

The development tax and, where applicable, its instalments are paid to the beneficiary local authorities and public establishments for inter-municipal cooperation in accordance with procedures specified by decree.

Original in French 🇫🇷
Article 1635 quater T

La taxe d’aménagement et, le cas échéant, ses acomptes sont versés aux collectivités territoriales et établissements publics de coopération intercommunale bénéficiaires selon des modalités précisées par décret.

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