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Article 1529 of the French General Tax Code

I. – Municipalities may, by deliberation of the municipal council, institute a flat-rate tax on the transfer for valuable consideration of bare land that has been made constructible due to its classification by a local town planning plan or by a town planning document in lieu thereof in an urban area or in an urban development area open to urbanisation or by a local map in a constructible area. Where…

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Article 1530 of the French General Tax Code

I. – Communes may, by a resolution passed under the conditions provided for in I of Article 1639 A bis, institute an annual tax on commercial wasteland located on their territory. However, public establishments for inter-communal cooperation with their own tax status that have competence for the development of commercial activity zones may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, institute…

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Article 1530 bis of the French General Tax Code

I. – Communes that exercise, pursuant to I bis of article L. 211-7 of the Environment Code, the competence of aquatic environment management and flood prevention may, by a deliberation taken under the conditions provided for in I of Article 1639 A bis of this code, institute and collect a tax to finance the management of aquatic environments and flood prevention, including when they have transferred all or part of…

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