French General Tax Code
In force1. The competent departmental conciliation commission is that within whose territorial jurisdiction the property is located or registered in the case of ships or boats.
Where property forming a single holding is located in several départements, the competent commission is that of the département within whose territorial jurisdiction the head office of the holding is located or, in the absence of a head office, the part of the property with the highest income according to the cadastral matrix.
The Paris departmental conciliation commission is competent when, by virtue of the other provisions of this code, the property is not located within the territorial jurisdiction of any other departmental conciliation commission.
For the application of this article, tangible movable property other than that mentioned in the first paragraph is deemed to be located at the place where the deed or declaration mentioned in article 667 is filed.
2. (Transferred under article R*. 59 B-1 of the tax procedures book).
