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 181–190 of 63525 articles for “Art. L. 2315-89 and L. 2315-90”
The dematerialised tax stamp referred to in Article 887 is issued for a specific use. It has a unique identifier.
In all cases where the tax law provides for exemption from stamp duty, such exemption also entails exemption from the formality.
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).
…ay decide of its own motion to strike out the case by reasoned decision that is not subject to appeal. A copy of this decision shall be brought to the attention of each of the parties by simple letter…
The application is presented to the judicial court of the place of death or disappearance, if this occurred in a territory under the authority of France, otherwise to the court of the domicile or last…
…r by his co-owners or by one of them, where the transfer involves a contingency defined in the deed and expressly accepted by the transferee.
A disposition by which a person is charged to preserve and return to a third party has effect only where it is authorised by law.
…e testator disposes of all or part of his property or rights for the time when he no longer exists, and which he may revoke.
An action in complement of share is admitted against any act, whatever its denomination, the object of which is to put an end to indivision between co-partitioners. The action is no longer admitted wh…
…the donee, instituted heir or legatee does not receive it, shall not be regarded as a substitution and shall be valid..
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