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Showing 28112820 of 8998 articles for Art. BOI-RFPI-BASE-20-50 n° 20

French General Tax CodeIn force
I: General provisions

Article 887

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…

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

Article 891

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).

AI translation · Updated 7 Nov 2023Open Article
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
Section VI: Social institutions

Article 1089

The provisions laid down with regard to mutual societies defined by Article L. 111-1 of the Code de la mutualité applies to student associations recognised as being in the public interest.

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

Article 1115

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Agricultural organisations

Article 1030

…cerning agricultural cereal cooperative societies and their unions are exempt, subject to article 1020, from all registration duties.Cooperative mills, agricultural milling and milling-bakery cooperat…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Agricultural organisations

Article 1031

Subject to the provisions of article 1020, deeds, documents and writings of any kind, concerning cooperative societies for artificial insemination and the use of agricultural equipment and their union…

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

Article 1119

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Financial institutions

Article 1064

Transfers of their commitments and corresponding assets made by deferred credit companies to another company operating in accordance with the provisions of the law no. 52-332 of 24 March 1952 as amend…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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