French General Tax Code
In forceI.-For the application of articles 1498 and 1499 in ports, with the exception of marinas, the rental value of quays and open spaces relating to these quays, assigned to loading, unloading, transhipment and handling of goods or embarkation and disembarkation of passengers, as well as dry docks is determined, without prejudice to the provisions of article 1494, according to the following rates:
a) €56 per linear metre of quay for quays and platforms used for container or bulk freight, excluding ro-ro freight, when the operating height of the quay is strictly less than 7.50 metres and, whatever the operating height, for quays and platforms used for passenger traffic or fishing, as well as for dry docks;
> b) €142 per linear metre of quay for passenger traffic or fishing, as well as for dry docks;
c) €142 per linear metre of quay for passenger traffic and fishing, as well as for dry docks
b) €142 per linear metre of quay for quays and platforms used for container freight, where the operating height of the quay is greater than or equal to 7.50 metres and strictly less than 15 metres, as well as for quays and platforms used for bulk freight, where the operating height of the quay is greater than or equal to 7.50 metres, and, whatever the operating height, for quays and platforms used for ro-ro freight;
c) €575 per linear metre of quay for container freight, where the operating height of the quay is greater than or equal to 7.50 metres and strictly less than 15 metres, as well as for quays and platforms used for bulk freight, where the operating height of the quay is greater than or equal to 7.50 metres and, whatever the operating height, for quays and platforms used for ro-ro freight
c) €575 per linear metre of quay for quays and platforms used for containerised freight, where the operating dimension of the quay is 15 metres or more.
For the purposes of this I, the following definitions apply.
For the purposes of this I, the valuation reference date is 1 January 2021 or, for assets created after this date, 1 January of the year in which they were created.
II.
II -When quays and platforms whose rental value is determined in accordance with I are taxed in the name of several taxpayers, the rental value is apportioned, for the purposes of establishing the taxes for each of the taxpayers, in proportion to the surface areas concerned.
III -The provisions of this Regulation apply to all quays and platforms.
III - The provisions of this article do not apply to buildings and installations erected on the quays and platforms mentioned in this article.
IV - The rental values of the buildings and installations mentioned in this article do not apply to buildings and installations erected on the quays and platforms mentioned in this article.
IV.-The rental values determined in application of this article are increased under the conditions laid down in article 1518 bis.
