French General Tax CodeIn force
I: General provisions
Article 893
No person shall sell or distribute stamps except by virtue of a commission issued by the competent authority of the State.
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Showing 1691–1700 of 40246 articles for “Art. L 121-8”
No person shall sell or distribute stamps except by virtue of a commission issued by the competent authority of the State.
In addition to their obligations under Article 867, bailiffs and court clerks shall keep, in a register, listed and initialled under the conditions provided for in the second paragraph of III of Artic…
The services responsible for land registration are responsible for: 1° Carrying out the civil formalities prescribed for the registration of liens and mortgages and other rights over immovable propert…
The dematerialised tax stamp referred to in Article 887 is issued for a specific use. It has a unique identifier.
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.
Moveables, effects, merchandise, wood, fruit, crops and all other movable objects may only be sold publicly and by auction, in the presence and through the ministry of public officers with authority t…
The granting of an exemption from land registration tax, when it is correlative to an exemption from registration fees, is subject either to the production of a certificate issued by the public accoun…
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…
Statements of costs drawn up by lawyers, bailiffs, court clerks, notaries commissioned must show separately, in a special column and for each disbursement, the amount of duties of any kind paid to the…
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