French General Tax CodeIn force
I: General provisions
Article 886
Not less than €0.08 may be charged in the event that application of the stamp tax rates would not produce this sum.
AI translation · Updated 7 Nov 2023Open Article
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 5491–5500 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
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..
Subject to the provisions of article 1020, acquisitions of real estate, goodwill and shares in real estate companies made by taxable persons within the meaning of article 256 A are exempt from transfe…
Until the reconstitution or restitution of the registers has been carried out, notarial acts which, at the termes de l'article 46 du code civil, peuvent suppléer tous les actes de l'état civil dont le…
The costs of proceedings for revision of criminal and correctional trials, made after the admissibility judgment, are advanced by the Treasury. If the final revision judgment or ruling pronounces a co…
Subject to the provisions of
Deeds of deposit, in the minutes of a notary, of private deeds of sale, exchange and division of real estate or real estate rights, where the sums and values of any kind set out in the deeds deposited…
The taxation and assessment rules, as well as those relating to the filing of returns, provided for by this code with regard to direct local taxes for the taxpayers mentioned in the second paragraph o…
I. - The tax is established in the name of the persons who have, in whatever capacity, the disposal or enjoyment of the taxable premises. However, for the taxation referred to in article 1407 bis, the…
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