Article 1647 C quinquies C of the French General Tax Code
I. – At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the business property tax, due by businesses in respect of 2010 and 2011, for the amount issued for the benefit of the local authority syndicates is subject to a rebate when the sum of the territorial economic contribution, taxes for the costs of chambers of commerce and…