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Article 1496 of the French General Tax Code

I. – The rental value of premises allocated to residential use or used for home-based salaried activity is determined by comparison with that of reference premises chosen, in the municipality, for each type and category of premises. II. – The rental value of the reference premises is determined on the basis of a rate set, by commune or commune sector, for each type and category of premises, on the basis…

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Article 1496 bis of the French General Tax Code

The municipal council of a commune whose territory was, prior to the entry into force of law no. 83-636 du 13 juillet 1983 modifiée portant modification du statut des agglomérations nouvelles, partially included in the area of competence of a community development syndicate created in application of loi n° 70-610 du 10 juillet 1970, may decide, by a deliberation taken before 1 July 1986, that all residential premises and premises…

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