Article 1653 B of the French General Tax Code
November 7, 2023
1. The competent departmental conciliation commission is that within whose territorial jurisdiction the property is located or registered in the case of ships or boats. Where property forming a single holding is located in several départements, the competent commission is that of the département within whose territorial jurisdiction the head office of the holding is located or, in the absence of a head office, the part of the property with…
