Article 1048 ter of the French General Tax Code
The tax mentioned in article 680 : 1° Deeds granting authorisation for temporary occupation of the public domain constituting a right in rem in immovable property issued either by the State or one of its public establishments pursuant to articles L. 2122-5 à L. 2122-14 and L. 2122-17 to L. 2122-19 of the General Code on the Ownership of Public Persons or Article 13 of Ordinance No. 2004-559 of 17…