Article 1607 bis of the French General Tax Code
A special equipment tax is instituted for the benefit of the public land establishments mentioned in Article L. 324-1 of the town planning code or the Corsican land office, a public establishment of the Corsican collectivity created by Law No. 2014-366 of 24 March 2014 for access to housing and renovated town planning, to enable these establishments to finance land and property acquisitions corresponding to their purpose. The proceeds of…