The French tax authorities have updated their comments (BOI-IF-AUT-50-20130614 and BOI-IF-AUT-50-20-20130614 dated 14 June 2013) egarding the provisions of the Ministerial Decree dated 31 December 2012 which updates:

  • The scope of the Paris urban area, which is the basis for the second district of the Tax rate;
  • The rates of Tax for the year 2013.