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Article 1691 bis A of the French General Tax Code

Establishments that guarantee completion of the construction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in Article 1635 quater C.

Original in French 🇫🇷
Article 1691 bis A

Les établissements qui sont garants de l’achèvement de la construction sont solidaires du paiement de la taxe d’aménagement prévue à l’article 1635 quater A avec le ou les redevables mentionnés à l’article 1635 quater C.

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