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 1371–1380 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
The dematerialised tax stamp referred to in Article 887 is issued for a specific use. It has a unique identifier.
…as provided for in article 6-1 of the aforementioned decree no. 2005-1726 of 30 December 2005, the amount of the document for a minor aged fifteen and over is set at €42, and at €17 for a child under…
The tax is due on the property or property rights owned on 1st January of the tax year, with the exception of property duly entered in the inventories of legal entities operating as property dealers o…
…egards registrations taken as security for an undetermined claim, the contribution is levied on the amount of the valuation of the secured right, to be provided by the applicants.
The amount of the real estate security contribution may not be less than:a) €8 per registration mentioned in article 881 H or per declaration or reloading agreement mentioned in article 881 I;b) €15 p…
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.
…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…
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