1a: Exemption for between two and five years

I. – Companies that benefit from the exemptions provided for in Articles 44 sexies and 44 quindecies, may be temporarily exempted under the conditions set out in Article 1464 C, from the property tax on built properties for which they are liable, for the establishments they have created or taken over from the year following that of their creation. II. – Companies may only benefit from this exemption on condition…