C: Professional premises

I. – The rental value of each built property or fraction of a built property, other than premises mentioned in I of article 1496, industrial establishments mentioned in article 1499 and premises whose rental value is determined under the specific conditions provided for in article 1501, is determined in accordance with the procedures set out in II or III of this article. The properties mentioned in the first paragraph are…

Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information relating to each of the premises mentioned in article 1498 of which they are tenants on 1st January of the year in which the declaration is filed. The list of information required is set by order of…