French General Tax CodeIn force
C: Special schemes and exemptions
Article 832 A
Subscriptions for real estate investment trust units are exempt from any registration duty.
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Showing 3651–3660 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
Subscriptions for real estate investment trust units are exempt from any registration duty.
Gifts and bequests made to wards of the State, the Nation or the Republic and to the children referred to in 3° of article L. 222-5 of the Code de l'Action Sociale et des Familles (Social Action and F…
The net increase in the capital of an open-ended company, recorded at the end of a financial year, is recorded free of charge; the words "free of charge" are entered in the minutes of the general meet…
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
…e court hearing the adoption application, under the regime prior to the entry into force of the loi n° 66-500 du 11 juillet 1966 ;6° Inheritors in the direct descending line of the persons referred to…
All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or lib…
Notaries, bailiffs, registrars and other public officers, lawyers and administrative authorities may not make or draw up a deed by virtue of or as a consequence of a deed compulsorily subject to regis…
I. - The following shall be registered free of charge:1° (Repealed).2° Deeds by which companies which have operated in accordance with the object defined in article 1655 ter increase their capital, ex…
Subject to the provisions of the last paragraph of III of Article 810, are registered free of charge:1° Reductions in the capital of companies against cancellation or reduction in the nominal value or…
Subscriptions for units in mutual funds or free partnership companies are exempt from any registration duty.
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