Article 812
I. - An increase, by means of the capitalisation of profits, reserves or provisions of any kind, in the capital of companies shall be registered free of charge.II. - (Repealed).
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Showing 4021–4030 of 47419 articles for “Art. 201 3 bis · CE 5 January 1948 · CE 27 January 1986 · CAA Nantes 16 December 1992 · CE 8 December 1986”
I. - An increase, by means of the capitalisation of profits, reserves or provisions of any kind, in the capital of companies shall be registered free of charge.II. - (Repealed).
The dematerialised tax stamp referred to in Article 887 is issued for a specific use. It has a unique identifier.
The formality of the endorsement for stamp debits is replaced by an endorsement dated and signed by the competent public accountant. This endorsement contains details of the duties subsequently due, e…
In all cases where the tax law provides for exemption from stamp duty, such exemption also entails exemption from the formality.
…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 to do so, or by sworn merchandise brok…
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…
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…
Not less than €0.08 may be charged in the event that application of the stamp tax rates would not produce this sum.
The Minister for the Economy and Finance is authorised to grant taxpayers a 0.50% discount on the amount of duties collected by means of machine fingerprinting (1).
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