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Article 1414 of the French General Tax Code

I. – (Repealed). I bis. – (Repealed). II. – The following are automatically exempted from council tax on secondary residences and other furnished premises not used as a main residence: 1° Managers of young workers’ hostels, migrant workers’ hostels and hostel accommodation known as social residences, in respect of accommodation located in these hostels; 2° Organisations not engaged in profit-making operations or transactions, where they have entered into an agreement…

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Article 1414 B of the French General Tax Code

People who retain the use of the dwelling that was their main residence before being permanently housed in an establishment or service mentioned in 6° of I of Article L. 312-1 of the code de l’action sociale et des familles or in an establishment providing long-term care, mentioned in the penultimate paragraph of article L. 6143-5 of the Public Health Code, and including accommodation, to people who are not living…

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