Article 1395
The following are exempt from property tax on undeveloped properties:1° Land sown, planted or replanted with woodland, for the first thirty years of sowing, planting or replanting. From 1 January of t…
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 171–180 of 52609 articles for “Art. 13 §1”
The following are exempt from property tax on undeveloped properties:1° Land sown, planted or replanted with woodland, for the first thirty years of sowing, planting or replanting. From 1 January of t…
I. - Property tax on undeveloped properties is established on the basis of the cadastral rental value of these properties determined in accordance with the rules defined in
…ricultural operation; 5° With the exception of those mentioned in the last paragraph of the article 1393, uncultivated land used for commercial or industrial purposes, such as building sites, goods de…
Property tax on built properties is established on the basis of the cadastral rental value of these properties determined in accordance with the principles defined by articles 1494 to 1508 and 1516 to…
…owned by health cooperation groups with public law legal personality mentioned in I of article L. 6133-3 of the public health code, when they are occupied by the public health establishments mentione…
Property tax is levied annually on built-up properties located in France with the exception of those expressly exempted by the provisions of this code.
Property tax is levied annually on undeveloped properties of all kinds located in France, with the exception of those that are expressly exempted by the provisions of the present code.It is due in par…
In the event of loss of standing crops as a result of hail, frost, flooding, fire or other extraordinary events, a proportional reduction in the property tax relating for the current year to the plots…
…roducing.These include:gardens adjoining public buildings and hospices referred to in 1° of article 1382;the Paris plant garden, the botanical gardens of the départements, their nurseries and those ma…
In the event of the disappearance of a non-built property as a result of an extraordinary event, the taxpayer is granted a reduction in the property tax from the first day of the month following the d…
Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.
Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.
Each article is linked to the key court decisions (Cour de cassation, Conseil d'État, courts of appeal) that interpret it, so you can read the text and its case-law application side by side.
Yes — every article has an AI plain-English summary, and you can order a lawyer-reviewed explanation of how it applies to your specific situation, with next steps.
No. Reading and searching the codes is free with no login. Paid services — certified translation and the legal application report — are entirely optional.
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More