Article 1635 quinquies of the French General Tax Code
November 7, 2023
The taxes mentioned in this part and levied for the benefit of local authorities and various bodies, are not applicable on the continental shelf or in the exclusive economic zone, with the exception of the indirect contributions provided for in Chapter II of Title III. With the exception of the tax provided for in article 1519 B, these taxes are not applicable to electricity production facilities using mechanical wind energy…
