Section II: Scope of the tax

Local mutual agricultural credit unions taxable under 2° of 6 of article 206 do not include in their taxable income the interest paid on the shares they hold in the capital of the funds with which they are affiliated.

I. – Organisations that receive interest from sums held in special passbook accounts opened before 1 January 2009, under conditions defined by decree, by the mutual credit banks that are members of the Confédération nationale du crédit mutuel do not have to include it in their taxable income. II. – The following may benefit from the provisions of I: 1° Non-profit associations governed by the law of 1st July 1901…

I. – Legal entities subject ipso jure or by option to corporation tax under the conditions of ordinary law, which, within five years of the establishment of one of the zones provided for in Article 1 of Ordinance no. 86-1113 of 15 October 1986, set up to operate a business there, are exempt from this tax on profits made up to the end of the one hundred and twentieth month…

I. – Transfers of assets, rights and obligations carried out, at net book value, by a syndicat de défense des appellations d’origine constituted in the form of a syndicate governed by the loi du 21 mars 1884 relative aux syndicats professionnels ou d’association relevant de la loi du 1er juillet 1901 relative au contrat d’association, au profit d’un organisme de défense et de gestion mentionné à l’article L. 642-17 of…