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Ca: Correction applied to allowances when property tax on built-up properties is transferred

Article 1388-0 of the French General Tax Code

I.-For each commune, the rate of each of the abatements for property tax on built-up properties provided for in articles 1388 ter, 1388 quinquies, 1388 quinquies A, 1388 quinquies B, 1388 quinquies C, 1388 sexies and 1388 octies is equal to the ratio between: 1° On the one hand, the sum of the products, calculated respectively for the commune and the department, of the tax allowance rate by the tax…

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