Article 1515 of the French General Tax Code
November 7, 2023
I. – For the second five-yearly review of undeveloped properties the rental values are obtained by applying adjustment coefficients to the rental value of the properties, as it results from the previous review. II. – 1. The coefficients are set, after the opinion of a departmental consultative committee on the property valuations of undeveloped properties (1), by the direct tax and turnover tax committee competent to set the valuation rates…
