Article 1647 B sexies of the French General Tax Code
I. – At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the territorial economic contribution of each business is capped according to its added value. This added value is: a) For taxpayers subject to a tax regime defined in 1 of Article 50-0 or in l’article 102 ter, equal to 80% of the difference between the amount of…