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Article 1383-0 B of the French General Tax Code

1. Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on built-up properties at a rate of between 50% and 100% homes completed before 1 January 1989 that have been the subject, by the owner, of capital expenditure mentioned in article 200 quater and carried out…

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Article 1383-0 B bis of the French General Tax Code

1. Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of l’article 1639 A bis, exempt from property tax on built properties up to 50% or 100% the construction of new housing completed from 1st January 2009 whose high level of overall energy performance, determined under conditions set by decree, is higher than that required…

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