French General Tax Code
In forceThe tax mentioned in article 680 :
1° Deeds granting authorisation for temporary occupation of the public domain constituting a right in rem in immovable property issued either by the State or one of its public establishments pursuant to articles L. 2122-5 à L. 2122-14 and L. 2122-17 to L. 2122-19 of the General Code on the Ownership of Public Persons or Article 13 of Ordinance No. 2004-559 of 17 June 2004 on partnership contracts, or by local authorities, their groupings or their public establishments, pursuant to I to III of Article L. 1311-5 and Article L. 1414-16 du code général des collectivités territoriales, as well as administrative emphyteutic leases concluded pursuant to article L. 2341-1 du code général de la propriété des personnes publiques;
2° Les actes portant bail consentis en application de l'article L. 2122-15 ducode général de la propriété des personnes publiques au profit de l'Etat;
3° Les actes portant crédit-bail consentis en application du IV de l'article L. 1311-5 du code général des collectivités territoriales for the benefit of local authorities, their groupings or their public establishments;
4° Emphyteutic leases entered into either by local authorities, their groupings or their public establishments pursuant to Articles L. 1311-2 et L. 1311-4 of the General Local Authorities Code, or pursuant to article L. 6148-2 of the Public Health Code;
5° Agreements not detachable from the authorisations and leases mentioned in 1° and 4° of this article;
6° Acts withdrawing the authorisations mentioned in 1°.
