Article 568 ter
I. - The distance selling of manufactured tobacco products, including when the purchaser is located abroad, is prohibited in mainland France and the overseas departments. The acquisition, introduction…
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 251–260 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
I. - The distance selling of manufactured tobacco products, including when the purchaser is located abroad, is prohibited in mainland France and the overseas departments. The acquisition, introduction…
Transfers of shares in agricultural landholding groups, rural landholding groups and forestry groups representing contributions of undivided assets are subject to 2.50% registration duty when they occ…
Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
…is duties on a full-time basis, or of an apprenticeship contract in force on the day of the sale, entered into with the business whose business or customer base is being sold or with the company whose…
For the application of registration duties, the settlor's rights resulting from the trust contract are deemed to relate to the assets forming the trust estate. When these rights are transferred, trans…
In the event of a direct-line gift of property previously transferred to a first direct-line donee and returned to the donor pursuant to articles 738-2, 951 and 952 of the Civil Code, the duties paid…
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
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…
…tion for the benefit of the Treasury. This article only applies to transfers of property acquired after the date of publication of law no. 90-85 of 23 January 1990 supplementary to law no. 88-1202 of…
…d to obtain the decision declaring the estate vacant and to manage the estates mentioned in the Chapter V of Title I of Book III of the Civil Code.
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More