1°f: Defence restructuring zones

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 du territoire'.

The exemption applies to properties attached to an establishment that qualifies for the exemption provided for in I quinquies B of Article 1466 A and for the same duration as the latter.

It applies from 1 January of the year following that in which the attachment to a qualifying establishment occurred.

This exemption ceases to apply from 1 January of the year following that in which the buildings are no longer allocated to an activity falling within the scope of the business property tax.

In the event of a change of operator during an exemption period, the exemption is maintained for the remaining period and under the conditions laid down for the predecessor.

The exemption applies to the entire share due to each municipality or public establishment for inter-municipal cooperation with its own tax system.

When the conditions required to benefit from one of the exemptions provided for in articles 1383 A, 1383 D or 1383 H and that provided for in this article are satisfied, the taxpayer must opt for one or other of these schemes before 1st January of the year in respect of which the exemption takes effect. The option is irrevocable and applies to all municipalities and public establishments for inter-municipal cooperation.

The benefit of the exemption is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid. However, at the option of companies owning property in a regional aid area, the benefit of the exemption is subject to compliance with Article 14 of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.

The option mentioned in the eighth paragraph is irrevocable for the duration of the exemption. It must be exercised before 1 January of the first year in respect of which the exemption takes effect.

The reporting obligations of the persons and bodies concerned by the exemption provided for in this article are laid down by decree.