French General Tax Code
In forceSont exonérés de la cotisation foncière des entreprises :
1° (Abrogated) ;
2° Les organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 of the French Construction and Housing Code, the sociétés anonymes de coordination entre les organismes d'habitations à loyer modéré mentioned in article L. 423-1-1 of the same code, as well as the companies or bodies referred to in articles 239 ter and 239 quater of this code provided that they are formed exclusively by the aforementioned bodies and if their activities are identical to those of their members ;
3° (Repealed);
4° Sociétés de bains-douches and sociétés de jardins ouvriers;
5° Allotment garden organisations as defined in l'article L. 561-2 of the French Rural and Maritime Fishing Code, where their activity, considered as a whole, is carried out in such conditions that it can be considered as disinterested;
6° The association mentioned in article L. 313-18 of the Code de la construction et de l'habitation and the companies mentioned in articles L. 313-19 and L. 313-20 of the same code in respect of activities falling within the operations listed in 14° of 1 of article 207;
7° Professional trade unions, whatever their legal form, and their unions for their activities relating to the study and defence of the rights and collective material or moral interests of their members or the persons they represent and provided that they operate in accordance with the provisions governing them;
8° Associations governed by the loi du 1er juillet 1901 relative au contrat d'association, constituées conformément à l'accord du 25 avril 1996 portant dispositions communes à l'AGIRC et à l'ARRCO, et les associations et groupements d'intérêt économique contrôlés par ces associations et counting parmi leurs membres soit au moins une fédération ou institution de retraite complémentaire régie par le titre II du livre IX du code de la sécurité sociale, or at least one association or economic interest grouping whose members include at least one such federation or institution, solely for their management and administration operations carried out on behalf of their members which are not within the scope of application of the business property tax pursuant to I of article 1447.
