French General Tax CodeIn force
Simplified system
Article 74 B
A decree sets out the conditions for application of
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Showing 3361–3370 of 62561 articles for “Art. L 227-1 al. 7”
A decree sets out the conditions for application of
The purchaser may use a notice referred to in Article R. 2131-1 to issue an invitation to tender for contracts for social services and other specific services mentioned in 3° of Article R. 2123-1 when…
…with a view to contributing, through the payment of advances, to the financing of the production of long-term cinematographic works for which investment approval has been granted. However, these sums…
For service contracts subject to Section 2 of Chapter III of Title II, the purchaser is free to choose the advertising methods best suited to the characteristics of the contract, in particular the val…
Deeds recording the transfer by mutual agreement of a small-scale fishing vessel and the equipment used to operate it are registered free of charge.
Transfers of shares in agricultural landholding groups, rural landholding groups and forestry groups representing contributions of undivided assets are subject to 2.50% registration duty when they occ…
The capital payments provided for by Article 373-2-3 of the French Civil Code are only subject to transfer duties for the fraction exceeding €2,700 per year remaining until the beneficiary reaches maj…
Transfers by mutual agreement of shares in joint farming groups and limited liability agricultural holdings mentioned in 5° of Article 8 are registered at the fixed duty of 125 €. Disposals by mutual…
Transfers of units in venture capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code as it stood prior to ordonnance no. 2013-676 of 25 Ju…
Transfers of units or shares in real estate collective investment undertakings and professional real estate collective investment undertakings are exempt from registration duty except: a) Where the ac…
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