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How is the bar length module calculated?

Consultation: 

How is the bar length module calculated? Is any deduction made for the area reserved for waiters? How are small counters attached to the opposite wall treated?

Short response: 

Historical consultation based on the Ministerial Orders and DGT ruling cited below (1997).

The bar module is measured by the length of the counter where drinks and food ordered by customers are served and placed.

Its length, expressed in meters to two decimal places, is measured along the customer-facing side, excluding the area reserved for waiters. If there are auxiliary counters attached to walls, pillars, etc., their length is included when calculating this module, whether or not they have stools.

Long response: 
For an extended response is required to use EasyTax
Normative: 
Instruction 2.1, phase 1, rule 15 of the Ministerial Orders on objective assessment.
DGT ruling 1972-97 of 30 September 1997.
ID: 
125769