French General Tax Code
In forceI. - The provisions of this code applicable to communes, with the exception of I, IV and V of article 1636 B septies, apply to the City of Paris.
For the application of these provisions:
1° The reference to the municipal council is replaced by the reference to the Paris council;
2° The City of Paris is assimilated to a commune that is a member of a public establishment for inter-communal cooperation with a single professional tax system.
II. - The provisions of this code applicable to the départements apply to the City of Paris.
For the application of these provisions, the reference to the departmental council is replaced by the reference to the Paris council.
III. - For the application of articles 1382 and 1394, the City of Paris is assimilated to a department. However, City of Paris properties which, on 31 December 2018 belonged to the municipality or department of Paris and were exempt from property tax on built properties or property tax on non-built properties pursuant to articles 1382 and 1394, continue to benefit from these exemptions under the same conditions when they are assigned to a public service or of general utility and are not income-producing.
IV.-The articles 1382-0 and 1388-0 as well as 3 of I and III of article 1518 A quinquies do not apply to the City of Paris.
From 2022, the penultimate paragraph of III of Article 1530 bis, the fifth paragraph of article 1599 quater D, the penultimate paragraph of article 1609 G as well as the last paragraph of II and the penultimate paragraph of IV of article 1636 B octies do not apply to the City of Paris.
