Chapter I ter: Determining the cost price of land or property developments

I. – For tax purposes, the following constitute an element of the cost price of the land on which the building is erected: a. the fee paid, in respect of a given building, under the articles L 520-1 to L 520-22 of the town planning code; b. Provision no longer applicable; c. (Repealed). II.-The development tax mentioned in article 1635 quater A constitutes, from a tax point of view, an…