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Article 1379 of the French General Tax Code

I. – The communes shall collect, under the conditions determined by this chapter: 1° Property tax on built-up properties, provided for in Articles 1380 and 1381 ; 2° La taxe foncière sur les propriétés non bâties, prévue à l’article 1393 ; 3° La taxe d’habitation sur les résidences secondaires et autres locaux meublés non affectés à l’habitation principale, prévue à l’article 1407 ; 4° La cotisation foncière des entreprises, prévues…

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Article 1379-0 bis of the French General Tax Code

I. – Collect the business property tax, the components of the flat-rate tax on network companies, provided for in articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H and 1519 HA, the property tax on built-up properties, the property tax on non-built-up properties, the additional tax on property tax on non-built-up properties provided for in Article 1519 I, as well as the council tax on second homes and…

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Article 1379 bis of the French General Tax Code

The taxation and assessment rules, as well as those relating to the filing of returns, provided for by this code with regard to direct local taxes for the taxpayers mentioned in the second paragraph of 1 of Article 6, apply to partners bound by a civil solidarity pact who are jointly taxed for income tax purposes.

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