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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.

Original in French 🇫🇷
Article 1497

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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