Article 1647 bis of the French General Tax Code
November 7, 2023
Taxpayers whose business property tax assessment bases decrease benefit, at their request, from a rebate corresponding to the difference between the bases of the penultimate year and those of the last year preceding the tax year. This rebate is paid by the Treasury in respect of articles 1641 to 1644. A reduction in the base resulting from a change in the assessment rules decided by the legislator has no impact…
