I: Taxable persons and activities

I. – The business property tax is due each year by natural or legal persons, unincorporated companies or trustees for their activity carried out under a trust agreement who habitually carry out a self-employed professional activity. For the purposes of calculating the business property tax, the activities of letting or subletting buildings, other than the activities of letting or subletting bare buildings for residential use, are deemed to be carried…

The construction, manufacture or recasting of military equipment carried out by the State in its industrial establishments is subject to business property tax. The same applies to maintenance and major repairs, study and applied research activities carried out in these same establishments and which are not related to the operational implementation of the armed forces.