Part Two: Taxes levied for the benefit of local authorities and various bodies

I.-Municipalities and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions defined in article 1639 A bis, partially or totally exempt from business property tax establishments carrying on a commercial or craft activity in a town centre revitalisation zone defined in II of this article. To benefit from this exemption, the establishment must, during the reference period mentioned in Article 1467…

I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in article 1639 A bis, partially or totally exempt from business property tax establishments carrying out a commercial activity in a rural business revitalisation zone defined in III of this article. The exemption ceases to apply from 1st January of the year following the year in which the…

Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision taken under the conditions defined in I of article 1639 A bis, exempt from business property tax the activities of public administrative higher education or research establishments managed by industrial and commercial activity departments mentioned in article L. 533-2 of the Research Code and to article L. 711-1of the Education…

I. – The municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a general resolution adopted under the conditions defined in l’article 1639 A bis, exempt from business property tax establishments carrying out retail sales of new books that have the independent reference bookshop label at 1 January of the tax year. II. – To benefit from the exemption provided for in I, an…

I.-Where they have applied the provisions of I of article 1464 I, the municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a deliberation of general scope taken under the conditions defined in article 1639 A bis, exempt establishments carrying out, in premises that are freely accessible to the public, retail new books representing at least 50% of turnover during the reference period referred…

I. – Communes and their public establishments for inter-communal cooperation with their own tax status may, by a general deliberation taken under the conditions defined in article 1639 A bis, exempt establishments whose main activity is the retail sale of phonograms from business property tax. II. – To benefit from the exemption provided for in I, an establishment must, during the reference period mentioned in article 1467 A, belong to…

In regional aid areas and for operations carried out from 1 January 2007 until 31 December 2023, the municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by means of a general decision taken under the conditions provided for in I of l’article 1639 A bis, exempt from all or part of the business property tax (cotisation foncière des entreprises) companies that carry out on…

I. – Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system, in rural regeneration zones, with the exception of those mentioned in B of II of this article, companies that carry out the operations mentioned in the first paragraph of article 1465 under the conditions and subject, where applicable, to the approval provided for in this article are exempt from business…

Article 1465 also applies for transactions carried out from 1 January 2009 until 31 December 2023 in investment aid zones for small and medium-sized enterprises and within the limits provided for by Article 17 of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty. The first paragraph applies to businesses…

I. – The municipalities in whose territory one or more priority neighbourhoods for city policy are located or their public establishments for inter-municipal cooperation with their own tax status may exempt from the business property tax by deliberation taken under the conditions of Article 1639 A bis the creation or extension of establishments carried out in one or more of these priority neighbourhoods, up to a limit of a net…