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Article 1028 bis of the French General Tax Code

All acquisitions made by land development and rural establishment companies do not give rise to any collection for the Treasury.

Original in French 🇫🇷
Article 1028 bis

Toutes les acquisitions effectuées par les sociétés d’aménagement foncier et d’établissement rural ne donnent lieu à aucune perception au profit du Trésor.

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