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Article 1464 of the French General Tax Code

Municipalities or public establishments for inter-municipal cooperation with their own tax system may decide to exempt municipal credit unions from business property tax, in whole or in part.

Original in French 🇫🇷
Article 1464

Les communes ou les établissements publics de coopération intercommunale dotés d’une fiscalité propre peuvent décider d’exonérer de la cotisation foncière des entreprises, en totalité ou en partie, les caisses de crédit municipal.

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