Article 1656 quater of the French General Tax Code
I. – The provisions of this code applicable to communes, with the exception of I, IV and V of article 1636 B septies, apply to the City of Paris. For the application of these provisions: 1° The reference to the municipal council is replaced by the reference to the Paris council; 2° The City of Paris is assimilated to a commune that is a member of a public establishment for…