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Article 1635 quater F of the French General Tax Code

I.-The chargeable event for the tax is, depending on the case: 1° The date of issue of the initial building or development consent; 2° The date on which the initial tacit planning permission came into being; > The date on which the decision to grant planning permission was made; The date on which the initial tacit planning permission came into being 3° The date of the decision not to oppose…

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