Title V: Provisions common to Titles I, II and IV

Transfers of any kind having as their object, in the case of long leases, either the right of the lessor or the right of the lessee, are subject to the provisions of this code concerning transfers of ownership of immovable property.

Transfers of any kind which, in the case of construction leases, real estate leases or joint real estate leases, have as their object the rights of the lessor or lessee are subject to the tax provisions applicable to transfers of real estate.

The conversion, authorised by decree of the Conseil d’Etat, of a body formed, in any form whatsoever, with a view to one of the objects set out in Article 2 of Law no. 78-654 of 22 June 1978, into a professional economic development committee governed by the same law, is exempt from all duties, taxes or levies.

The cooperative building societies designated in Article L. 432-2 of the Code de la construction et de l’habitation, whose members are subject to the provisions of articles L. 443-1 to L. 443-6 of the same code relating to home ownership and which use the services of a low-cost housing organisation as a service provider, are subject to the same tax regime as low-cost housing organisations.