Rental value of port quays and platforms: reference date set at 1 January 2021
Article 110 of the 2026 Finance Act deletes the end of the last paragraph of Article 1501 bis I of the General Tax Code, after the year 2021. According to the Government amendment behind it, this fixes at 1 January 2021 the valuation reference date for all port quays and platforms, whatever their completion date, as for other facilities valued on a scale (motorways, marinas). It took effect the day after the law was published.
Measure originators
No official estimate found for this measure.
Measure impact
Port operators liable for property tax and the business property contribution have the rental value of all their quays and platforms calculated on the same reference date (1 January 2021).
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel