Article 1383 D of the French General Tax Code
November 7, 2023
I. – Municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by means of a general decision taken under the conditions laid down in I of l’article 1639 A bis, exempt from property tax on built-up properties for a period of seven years buildings belonging to a company created until 31 December 2025 and meeting, during the reference period mentioned in article 1467 A, under…
