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Article 1383 F of the French General Tax Code

I.-Real estate properties located in a dynamic urban area defined in II of Article 44 sexdecies are exempt from property tax on built-up properties. The exemption applies to buildings attached to an establishment that meets the conditions required to benefit from the exemption provided for in article 1463 A, in the same proportions and for the same period. The subsequent allowance provided for in the last paragraph of I of…

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