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Article 1379 of the French General Tax Code

I. – The communes shall collect, under the conditions determined by this chapter: 1° Property tax on built-up properties, provided for in Articles 1380 and 1381 ; 2° La taxe foncière sur les propriétés non bâties, prévue à l’article 1393 ; 3° La taxe d’habitation sur les résidences secondaires et autres locaux meublés non affectés à l’habitation principale, prévue à l’article 1407 ; 4° La cotisation foncière des entreprises, prévues…

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Article 1379-0 bis of the French General Tax Code

I. – Collect the business property tax, the components of the flat-rate tax on network companies, provided for in articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H and 1519 HA, the property tax on built-up properties, the property tax on non-built-up properties, the additional tax on property tax on non-built-up properties provided for in Article 1519 I, as well as the council tax on second homes and…

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