Article 1509 of the French General Tax Code
November 7, 2023
I. – The rental value of undeveloped properties established on the basis of the income from these properties results from the rates set by nature of crop and property, in accordance with the rules laid down by the ministerial instruction of 31 December 1908. II. – For the purpose of calculating the rental value, nurseries operated on undeveloped land must be included in the “land” category in the class corresponding…
