French General Tax CodeIn force
1° General information
Article 890
In all cases where the tax law provides for exemption from stamp duty, such exemption also entails exemption from the formality.
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Showing 2261–2270 of 2313 articles for “Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40”
In all cases where the tax law provides for exemption from stamp duty, such exemption also entails exemption from the formality.
…tment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indirectly, alone or jointly with the persons referred to in 1° of Article 965, less than 5% of…
Moveables, effects, merchandise, wood, fruit, crops and all other movable objects may only be sold publicly and by auction, in the presence and through the ministry of public officers with authority t…
…ion from land registration tax, when it is correlative to an exemption from registration fees, is subject either to the production of a certificate issued by the public accountant attesting that the r…
The stamp contribution is paid, in accordance with the terms and conditions laid down by decrees, either by the use of stamping machines, or by the affixing of mobile stamps, or by means of the stamp…
…ts attached to a leasing contract entered into under the conditions provided for in Article 2 of L. 313-7 of the Monetary and Financial Code are included, for the value of the assets mentioned in Arti…
The basis of assessment for the property security contribution is rounded to the nearest euro. The fraction of a euro equal to or greater than 0.50 is counted as one. When the service responsible for…
An annual tax on real estate assets designated as the real estate wealth tax is instituted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,30…
Statements of costs drawn up by lawyers, bailiffs, court clerks, notaries commissioned must show separately, in a special column and for each disbursement, the amount of duties of any kind paid to the…
The designation of buildings, according to current cadastral data, is compulsory in all deeds and private sub-seeds, or judgments transferring, declaring, constituting or extinguishing ownership or ri…
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