French Business Law - French Legislation

Article 1382 C bis of the French General Tax Code

November 7, 2023

I. – Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt from property tax on built-up properties premises owned by a municipality or a public establishment for inter-municipal cooperation and occupied for valuable consideration by a nursing home mentioned in the article L. 6323-3 of the public health code. The amount…

Article 1382 D of the French General Tax Code

November 7, 2023

Municipalities and public establishments of inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in Article 1639 A bis, exempt from property tax on built-up properties, for the entire duration of the title and under the same conditions as those provided for in 1° bis of Article 1382, State buildings over which titles constituting rights in rem mentioned in the second paragraph of…

Article 1382 E of the French General Tax Code

November 7, 2023

I. – Major maritime and river ports are exempt from property tax on built properties, for properties located within the boundaries of the ports concerned and which are not exempt pursuant to 2° of article 1382. II. – The communes and the public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis and for the…

Article 1382 G of the French General Tax Code

November 7, 2023

Municipalities and public establishments for inter-communal cooperation with their own tax status may, by deliberation taken under the conditions provided for in Article 1639 A bis, exempt, for their share of property tax on built properties, the parts of a hydroelectric facility intended for the preservation of biodiversity and ecological continuity.

Article 1382 H of the French General Tax Code

November 7, 2023

I.-Municipalities and public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in Article 1639 A bis, partially or fully exempt from their share of property tax on built-up properties properties located in the town centre revitalisation zones defined in II of Article 1464 F. The exemption applies to buildings attached on 1 January of the tax year to an…

Article 1382 I of the French General Tax Code

November 7, 2023

I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in article 1639 A bis, partially or fully exempt from their share of property tax on built-up properties buildings located in the rural business revitalisation zones defined in III of article 1464 G. The exemption applies to buildings attached on 1st January of the tax year to an…

Article 1383 of the French General Tax Code

November 7, 2023

I.-New buildings, reconstructions and additions to buildings for residential use are exempt from property tax on built properties for the two years following their completion. The municipality may, by a decision taken under the conditions provided for in article 1639 A bis and for its own share, limit the exemption provided for in the first paragraph of this I to 40%, 50%, 60% or more. The municipality may, by a…

Article 1383 A of the French General Tax Code

November 7, 2023

I. – Companies that benefit from the exemptions provided for in Articles 44 sexies and 44 quindecies, may be temporarily exempted under the conditions set out in Article 1464 C, from the property tax on built properties for which they are liable, for the establishments they have created or taken over from the year following that of their creation. II. – Companies may only benefit from this exemption on condition…

Article 1383-0 B of the French General Tax Code

November 7, 2023

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…

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

November 7, 2023

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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Book One: Tax base and assessment

Article 1382 C bis of the French General Tax Code

Article 1382 D of the French General Tax Code

Article 1382 E of the French General Tax Code

Article 1382 G of the French General Tax Code

Article 1382 H of the French General Tax Code

Article 1382 I of the French General Tax Code

Article 1383 of the French General Tax Code

Article 1383 A of the French General Tax Code

Article 1383-0 B of the French General Tax Code

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

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Book One: Tax base and assessment

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We Solve Legal & Tax Issues in France

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