7°: Local authorities, local public bodies and local public companies

I. – Subject to the provisions of I of Article 257, real estate acquisitions made out of court and for valuable consideration by communes or syndicates of communes, public land establishments created pursuant to Articles L. 324-1 et seq. of the town planning code, departments, regions and by communal, departmental or regional public establishments do not give rise to any collection for the benefit of the Treasury. The same applies…

Transfers of property, rights and obligations resulting from mergers or the creation of new communes are exempt from registration duty, land registration tax and the contribution provided for in article 879. The same applies to transfers of property, rights and obligations between public establishments for inter-municipal cooperation.

The tax rules concerning gratuitous transfers to local authorities or public inter-municipal cooperation establishments with their own tax status of property allocated to student accommodation are defined in the eleventh paragraph of article L. 822-1 of the Education Code.