French Business Law - French Legislation

Article 1383 C ter of the French General Tax Code

November 7, 2023

Unless the municipality or public inter-municipal cooperation body with its own tax system decides otherwise, in accordance with the conditions laid down in I of Article 1639 A bis, properties located in the priority urban policy neighbourhoods defined in article 5 of Law no. 2014-173 of 21 February 2014 programming for the city and urban cohesion are exempt from property tax on built properties for a period of five years….

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…

Article 1383 E of the French General Tax Code

November 7, 2023

I. – In the rural revitalisation areas mentioned in article 1465 A, the municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision taken under the conditions provided for in I of l’article 1639 A bis, exempt the housing referred to in 4° of l’article L. 831-1 of the French Construction and Housing Code, which are acquired and then improved with…

Article 1383 E bis of the French General Tax Code

November 7, 2023

In the rural revitalization zones mentioned in article 1465 A, municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on built-up properties : a) Hotels for premises allocated exclusively to an accommodation activity; b) (repealed) c) Premises classified as furnished tourist accommodation under…

Article 1383 F of the French General Tax Code

November 7, 2023

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…

Article 1383 G of the French General Tax Code

November 7, 2023

Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a decision taken under the conditions provided for in I of l’article 1639 A bis, exempt from property tax on built-up properties, up to a maximum of 15% or 30%, buildings used for residential purposes completed prior to the implementation of a technological risk prevention plan mentioned in article L. 515-15 of the Environment Code and…

Article 1383 G bis of the French General Tax Code

November 7, 2023

Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on built properties, up to 25% or 50%, buildings used for residential purposes that : – are built less than three kilometres from the property line of an establishment containing at least one facility on the list…

Article 1383 G ter of the French General Tax Code

November 7, 2023

Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on built-up properties, up to a maximum of 25% or 50%, buildings used for residential purposes completed prior to the implementation of a mining risk prevention plan mentioned in article L. 174-5 of the French Mining Code…

Article 1383 H of the French General Tax Code

November 7, 2023

Unless the municipality or public inter-municipal cooperation body with its own tax system decides otherwise under the conditions set out in I of article 1639 A bis, properties located in the employment areas defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on land use planning and development are exempt from property tax on built-up properties for a period of five years. The exemption…

Article 1383 I of the French General Tax Code

November 7, 2023

Municipalities and public establishments for inter-municipal cooperation with their own tax authority 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 the properties located in the defence restructuring zones defined in 1° and 2° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d’orientation pour l’aménagement et le développement…

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French General Tax Code

Article 1383 C ter of the French General Tax Code

Article 1383 D of the French General Tax Code

Article 1383 E of the French General Tax Code

Article 1383 E bis of the French General Tax Code

Article 1383 F of the French General Tax Code

Article 1383 G of the French General Tax Code

Article 1383 G bis of the French General Tax Code

Article 1383 G ter of the French General Tax Code

Article 1383 H of the French General Tax Code

Article 1383 I of the French General Tax Code

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French General Tax Code

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