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Showing 14411450 of 2313 articles for Art. 4°-c and CGI Art. 260 D

French General Tax CodeIn force
Section II: Fees for the issue of documents and miscellaneous levies

Article 953

I. - Passports issued in France are subject to stamp duty, the rate for which is set at €89.If the applicant provides two passport photographs, as provided for in Article 6-1 of decree no. 2005-1726 o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter III: Other duties and taxes

Article 990 F

The tax is due on the property or property rights owned on 1st January of the tax year, with the exception of property duly entered in the inventories of legal entities operating as property dealers o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Miscellaneous obligations

Article 881 H

The contribution levied for the registration of each mortgage right or lien is liquidated at the single rate of 0.05% on the sums or values of the secured claim, set out in the slip. As regards regist…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Miscellaneous obligations

Article 881 M

…amount of the real estate security contribution may not be less than:a) €8 per registration mentioned in article 881 H or per declaration or reloading agreement mentioned in article 881 I;b) €15 per w…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: General provisions

Article 889

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: General provisions

Article 890

In all cases where the tax law provides for exemption from stamp duty, such exemption also entails exemption from the formality.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Property wealth tax

Article 972 ter

For the application of article 965 and under the same conditions, shares in property investment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indir…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Common obligations

Article 871

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Property wealth tax

Article 972 bis

For the application of article 965 and under the same conditions, the following are not retained for the determination of the tax base, when the taxpayer holds less than 10% of the rights of the under…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Common obligations

Article 877

The granting of an exemption 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 accoun…

AI translation · Updated 7 Nov 2023Open Article
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