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Article 1647 D of the French General Tax Code

I. – 1. Those liable for the business property tax are subject to a minimum tax established at the location of their main establishment; this tax is established from a base, the amount of which is set by the municipal council according to the following scale: AMOUNT OF TURNOVER or revenue (in euros) AMOUNT OF THE BASIS minimum (in euros) Less than or equal to 10,000 Between 237 and 565…

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