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Article 1635 quater R of the French General Tax Code

In matters of assessment, claims relating to development tax are submitted, investigated and judged according to the rules applicable to local direct taxes.

Original in French 🇫🇷
Article 1635 quater R

En matière d’assiette, les réclamations relatives à la taxe d’aménagement sont présentées, instruites et jugées selon les règles applicables en matière d’impôts directs locaux.

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