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Showing 14911500 of 2313 articles for Art. 4°-c and CGI Art. 260 D

French General Tax CodeIn force
I: General provisions

Article 888

Each mobile stamp is clearly marked with its price and has the words "French Republic" as the caption..

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

Article 966

…of article 965, the management by a company or organisation of its own property assets is not considered to be an industrial, commercial, craft, agricultural or liberal activity. II.-For the applicat…

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

Article 881 I

The contribution levied for each declaration either of cession of anteriority, or of subrogation, or of subrogation and change of domicile by the same deed shall be liquidated at the single rate of 0.…

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

Article 981

Unless otherwise provided, the rules relating to the control and litigation of registration duties apply to the tax on real estate wealth.

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

Article 863

The notary who receives a deed of sale, exchange or division is required to inform the parties of the existence of the penalties laid down by articles 850 and 1837. Express mention of this information…

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

Article 879

…tribution is payable to the State by any person who requires the completion of the formalities provided for in 1° and 2° of article 878.II. - Only those formalities required for the benefit of the Sta…

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

Article 880

The real estate security contribution is paid in advance by applicants to the service responsible for land registration. The service responsible for land registration gives a receipt for this at the f…

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

Article 881 L

I. - Mortgage formalities for which a proportional real estate security contribution is levied shall give rise to the collection of a contribution reduced by half, subject to the provisions of Article…

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

Article 979

I.-The real estate wealth tax of a taxpayer whose tax residence is in France is reduced by the difference between, on the one hand, the total of this tax and the taxes due in France and abroad in resp…

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

Article 998

By derogation from Article 991 are exempt from the special tax: 1° Group insurance and collective operations underwritten by a company or group of companies for the benefit of their employees or by a…

AI translation · Updated 7 Nov 2023Open Article
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French legislation in English — Q&A

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.

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Mariela Petrova

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