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Section VII bis : Special equipment tax levied for the benefit of public land establishments and the Corsican Land Office

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…

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Article 1607 ter of the French General Tax Code

It is instituted, for the benefit of the établissements publics fonciers mentioned in article L. 321-1 of the town planning code, within the limit of the ceiling provided for in I of Article 46 of Law No. 2011-1977 of 28 December 2011 on the finances for 2012, a special equipment tax intended to finance their land and property operations and to finance their operations as part of operations to redevelop…

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