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

I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from business property tax establishments that benefit from the exemption provided for in article 1463 A. The exemption applies, for seven years from the year following the creation, to the non-exempt half under article 1463 A of the net base…

I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from business property tax establishments that benefit from the exemption provided for in article 1463 B. For a period of seven years from the year following the creation of the business, the exemption applies to the non-exempt half under article…

Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a deliberation taken under the conditions provided for in I of l’article 1639 A bis, exempt from business property tax for a period of seven years businesses existing on 1 January 2004 or created between that date and 31 December 2025, and meeting, during the reference period mentioned in article 1467 A, to the conditions…

I. – Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of l’article 1639 A bis, the net taxable base for business property tax of establishments existing on 1 January 2009 in Guadeloupe, French Guiana, Martinique, La Réunion or Mayotte or which are created or extended from 1st January 2009 in these…