French General Tax Code
In forceI. - Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax system may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from property tax on undeveloped properties, for a period of five years, undeveloped properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in the ministerial instruction, fourth, fifth, sixth, eighth and ninth categories defined in Article 18 of the ministerial instruction of 31 December 1908 when they are farmed according to the organic production method provided for in Council Regulation (EC) No 834/2007 of 28 June 2007 on organic production and labelling of organic products and repealing Regulation (EEC) No 2092 / 91.
The exemption applies from the year following that in which a certificate of commitment to organic production was issued for the first time by an approved certification body. It will cease to apply definitively from 1st January of the year following the year in which the plots are no longer farmed organically.
The deliberation will cover the entire share due to each municipality or public establishment for inter-municipal cooperation with its own tax status.
II. - I does not apply to undeveloped properties that benefit from the total exemptions provided for in articles 1394 B, in 1° and 1° bis of article 1395, to II of article 1395 B as well as to articles 1395 E and 1649.
The exemption provided for in I applies after the partial exemptions provided for in article 1394 B bis and 1° ter of article 1395.
When the conditions required to benefit from the exemption provided for in article 1394 C and those provided for in I are met, the exemption provided for in article 1394 C is applicable. However, when the decision taken on the basis of the latter article is revoked, the benefit of the provisions of I is granted for the period remaining as from the year in respect of which the exemption provided for in article 1394 C ceases to apply.
When the conditions required to benefit from the exemption provided for in article 1395 A and those provided for in I are met and the duration of the exemption applicable in accordance with article 1395 A is less than or equal to five years, the exemption provided for in I is applicable. However, the benefit of the provisions of article 1395 A is granted on expiry of the period of application of the exemption provided for in the same I for the period still to run.
When the conditions required to benefit from the exemption provided for in article 1395 A and those provided for in I are met and the duration of the exemption applicable in accordance with article 1395 A is greater than five years, the exemption provided for in article 1395 A is applicable. However, the benefit of the provisions of I of this article is granted on expiry of the period of application of the exemption provided for in article 1395 A for the period still to run.
III. - In order to benefit from the exemption, the owner or, if the properties concerned are leased, the lessee sends to the tax department, before 1 January each year, the list of the parcels concerned together with the annual supporting document issued by the approved certifying body referred to in the second paragraph of I, in accordance with Article 29 of Council Regulation (EC) No 834/2007 of 28 June 2007, referred to above.
IV. - The benefit of the exemption provided for in I is subject to compliance with Commission Regulation (EU) No 1408/2013 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 in the agriculture sector.
