c: Special schemes for trade and industry

Exchanges relating to all or part of mines under concession or lease with a view to rationalising their exploitation and increasing their productivity benefit from the tax regime laid down by Article 708, provided that the exchange deed expressly states that it is made under the benefit of the provisions of decree no. 54-944 of 14 September 1954. In accordance with the provisions of articles L. 143-1, L. 143-8 and…

During the period when operations remain provisionally under the legal quarrying regime, pursuant to article L. 312-4 or the second paragraph of article L. 312-11 of the French Mining Code concerning the transfer to the class of mines of substances previously subject to the legal quarrying regime, exchanges of ownership rights or exploitation rights relating to quarries of substances newly made concessible by decree benefit, with the exception of balancing…