French General Tax CodeIn force
II: Dematerialised stamp
Article 899
The dematerialised tax stamp referred to in Article 887 is issued for a specific use. It has a unique identifier.
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Showing 7491–7500 of 51062 articles for “Art. II-6°”
The dematerialised tax stamp referred to in Article 887 is issued for a specific use. It has a unique identifier.
The request for reimbursement relating to an unused dematerialised stamp must be submitted no later than six months after the expiry of the validity period provided for in Article 900.
Without prejudice to article 893, the procedures for issuing the dematerialised stamp and its fee are specified by order of the minister responsible for the budget.
The dematerialised stamp is valid for a period of twelve months from the date of acquisition, regardless of any change in the applicable tariff.This period is suspended, where applicable, between the…
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…
Sont soumis à la taxe de publicité foncière ou au droit d'enregistrement au taux de 0,70 %:A. With the exception of those referred to in I of A of 'article 1594-0 G, transfers for valuable considerati…
Departmental councils may institute an abatement on the basis of the land registration tax or registration duty for the acquisition of: a. Buildings or parts of buildings intended for residential use…
Sales resulting from the application of articles L. 181-14 to L. 181-28 of the rural and maritime fishing code relating to the agricultural development of uncultivated land, abandoned land and insuffi…
The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transact…
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