French General Tax CodeIn force
1° General information
Article 890
In all cases where the tax law provides for exemption from stamp duty, such exemption also entails exemption from the formality.
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Showing 1371–1380 of 12278 articles for “Art. US Estate Tax — QDOT”
In all cases where the tax law provides for exemption from stamp duty, such exemption also entails exemption from the formality.
…e same conditions, shares in property investment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indirectly, alone or jointly with the persons referr…
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…
…icle 965 and under the same conditions, the following are not retained for the determination of the tax base, when the taxpayer holds less than 10% of the rights of the undertaking for collective inve…
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…
…ntribution 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 visa, or on…
…assets mentioned in Article 965 which are the subject of the contract assessed at 1 January of the tax year, after deduction of the amount of the rents and the amount of the purchase option remaining…
…n, pursuant to article 880, declares, in the absence of advance payment of the contribution, the refusal to deposit the copies, extracts, copies or slips to be published; this refusal is enforced unde…
An annual tax on real estate assets designated as the real estate wealth tax is instituted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,30…
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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