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Article 1406 of the French General Tax Code

I. – New constructions, as well as changes in the consistency or use of built and unbuilt properties, are notified by the owners to the administration, within ninety days of their final completion and in accordance with the procedures laid down by decree. The same applies to changes of use of the built properties mentioned in I of article 1498, to changes of category of the built properties mentioned in…

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