French General Tax Code
In forceSont soumis à une imposition fixe de 125 € :
1° Les transferts de biens de toute nature opérés entre organismes d'habitations à loyer modéré, sociétés anonymes de crédit immobilier ou leurs unions et organismes bénéficiant de l'agrément mentionné à l'article L. 365-2 du code de la construction et de l'habitation;
1° bis Acquisitions, made before 31 December 2013, by low-income housing bodies, sociétés anonymes de crédit immobilier or their unions and bodies benefiting from the approval mentioned in article L. 365-2 du même code, de logements faisant l'objet d'un conventionnement mentionné aux articles L. 831-1 and L. 321-8 of the same code, belonging to organisations one of whose objects is to contribute to the housing of disadvantaged persons and which have received approval to build, acquire or rehabilitate the said housing;
2° Allocations of houses or dwellings, made to members of sociétés anonymes d'habitations à loyer modéré;
3° Transfers of buildings by an organisation d'habitations à loyer modéré to its intermediate rental housing subsidiary mentioned in articles L. 421-1, L. 422-2 and L. 422-3 of the Code de la construction et de l'habitation or to a company over which it exercises joint control mentioned in the same articles L. 421-1, L. 422-2 and L. 422-3;
4° (Repealed)
