Article 853
Notaries, bailiffs, court clerks and administrative authorities are required, each time they present deeds, judgments or rulings for the formality of registration, to file with the tax department a su…
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Showing 701–710 of 54598 articles for “Art. 8-1”
Notaries, bailiffs, court clerks and administrative authorities are required, each time they present deeds, judgments or rulings for the formality of registration, to file with the tax department a su…
It is forbidden for any notary or court clerk to receive any deed in deposit without drawing up a record of the deposit. Wills deposited with notaries by testators are excepted.
A mention shall be made in all copies of public, civil or judicial acts, which must be registered on the minutes and copies referred to in I of l'article 658, of the receipt of duties, by a literal an…
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 - (Repealed).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 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.
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…
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).
Each mobile stamp is clearly marked with its price and has the words "French Republic" as the caption..
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