By way of derogation from Article 1496 I, housing premises of an exceptional nature are valued under the conditions provided for in Article 1498, as in force on 31 December 2016.
Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part Two: Taxes levied for the benefit of local authorities and various bodies | Title one: Local taxes | Chapter 1: Direct taxes and similar levies | Section VI: Rules for assessing the rental value of taxable property | I: Assessment of built properties | B: Residential and business premises | Article 1497 of the French General Tax Code
By way of derogation from Article 1496 I, housing premises of an exceptional nature are valued under the conditions provided for in Article 1498, as in force on 31 December 2016.
Par dérogation à l’article 1496 I, les locaux d’habitation qui présentent un caractère exceptionnel sont évalués dans les conditions prévues à l’article 1498, dans sa rédaction en vigueur le 31 décembre 2016.
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PETROFF LAW FIRM (SELARL LEGASTRAT)
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75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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