Article 1604 of the French General Tax Code
I. – A tax calculated on the same basis as property tax on undeveloped properties is levied for the benefit of establishments in the network defined in article L. 510-1 of the Rural and Maritime Fishing Code, within the limit of the ceiling provided for in I of Article 46 of Law No. 2011-1977 of 28 December 2011 on the finances for 2012. By way of derogation from II of…