E: Provisions common to industrial establishments and commercial premises

I. – Special valuation procedures may be laid down by decree in the Conseil d’Etat for categories of premises, establishments or installations of an industrial or commercial nature, where there are properties of this nature in different municipalities with similar characteristics (1). These valuation procedures are not applicable to the fixed assets referred to in the first paragraph which are acquired or created on or after 1 January 1974. The…

I.-For the application of articles 1498 and 1499 in ports, with the exception of marinas, the rental value of quays and open spaces relating to these quays, assigned to loading, unloading, transhipment and handling of goods or embarkation and disembarkation of passengers, as well as dry docks is determined, without prejudice to the provisions of article 1494, according to the following rates: a) €56 per linear metre of quay for…