Section V: Business property tax

I.-Companies that benefit from the exemption provided for in Article 44 septdecies are exempt from business property tax for establishments located in priority development zones defined in II of the same Article 44 septdecies that they have created between 1 January 2019 and 31 December 2023, from the year following that of their creation. For seven years from the year following their creation, the exemption applies to half of the…

Municipalities or public establishments for inter-municipal cooperation with their own tax system may decide to exempt municipal credit unions from business property tax, in whole or in part.

Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a general decision taken under the conditions defined in article 1639 A bis, exempt from business property tax: 1° Up to 100%, live entertainment companies in the following categories: a) national theatres; b) other fixed theatres; b bis) live performance venues, where the company carries out the activity of operator of performance venues arranged for…

I. – Companies that benefit from the exemptions provided for in Articles 44 sexies and 44 quindecies may be temporarily exempted, under the conditions set out in Article 1464 C, from the business property tax for which they are liable, for the establishments they have created or taken over, from the year following that of their creation. II. – Companies may only benefit from this exemption if they have submitted…

I. – The exemption from property tax on built-up properties and from the business property tax provided for in articles 1383 A and 1464 B is subject to a decision by the deliberating body of the local authorities or public establishments for inter-communal cooperation with their own tax system within whose jurisdiction the establishments of the companies in question are located. The decision relates to the entire share due to…

I.-Communes or their public establishments for inter-communal cooperation with their own tax status may, by a deliberation of general scope taken under the conditions defined in Article 1639 A bis, exempt from the business property tax: 1° From the year following that of their establishment, doctors as well as medical auxiliaries mentioned in Book I and Book III of Part Four of the Public Health Code and subject to income…

I.-Subject to II of this article, the municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a general decision taken under the conditions defined in article 1639 A bis, exempt from business property tax : 1° Agricultural cooperative companies and their unions as well as agricultural collective interest companies that employ between more than three and less than eleven employees; 2° Agricultural and wine…

I.-Municipalities and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions defined in article 1639 A bis, partially or totally exempt from business property tax establishments carrying on a commercial or craft activity in a town centre revitalisation zone defined in II of this article. To benefit from this exemption, the establishment must, during the reference period mentioned in Article 1467…

I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in article 1639 A bis, partially or totally exempt from business property tax establishments carrying out a commercial activity in a rural business revitalisation zone defined in III of this article. The exemption ceases to apply from 1st January of the year following the year in which the…

Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision taken under the conditions defined in I of article 1639 A bis, exempt from business property tax the activities of public administrative higher education or research establishments managed by industrial and commercial activity departments mentioned in article L. 533-2 of the Research Code and to article L. 711-1of the Education…