Article 238 bis J of the French General Tax Code
November 8, 2023
I. – The provisions of I of article 238 bis I relating to the revaluation of non-depreciable fixed assets are extended to depreciable fixed assets appearing in the balance sheet for the first financial year ending on or after 31 December 1976. The revalued values of these fixed assets must not exceed the amounts obtained by applying to the net book values indices representing changes in: The price of buildings…
