Article 1649 A quater of the French General Tax Code
November 7, 2023
The owner of electrical transformers mentioned in article 1519 G which are subject to a concession contract declares each year to the public finance administration the identity of the concessionaire, the number of electrical transformers per commune which are subject to a concession contract and, for each of them, the upstream voltage. This declaration must be made in accordance with the conditions and deadlines set by decree, subject to the…
