Article 1647 C quinquies B of the French General Tax Code
At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the sum of the territorial economic contribution, the taxes for the costs of chambers of commerce and industry and for the costs of chambers of trade and crafts and the flat-rate tax on network businesses due by the business in respect of the years 2010 to 2013 is subject…