French General Tax CodeIn force
6: Mutual funds and partnerships
Article 832
Subscriptions for units in mutual funds or free partnership companies are exempt from any registration duty.
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Showing 1371–1380 of 39292 articles for “Art. 25-8 III”
Subscriptions for units in mutual funds or free partnership companies are exempt from any registration duty.
I. - An increase, by means of the capitalisation of profits, reserves or provisions of any kind, in the capital of companies shall be registered free of charge.II. - (Repealed).
The depositaries designated in I of Article 806, must, within fifteen days of being notified by the tax department, of the death of one of the depositors to an undivided or joint and several account,…
…ject to that tax. The duties are levied on the market value of the assets on the date of the change.III. - (Repealed).
I. - The provisions of article 816 and of II of Article 816 A applies to demergers and partial contributions of assets.II. - (Repealed for transactions carried out on or after 15 October 1993).
No person shall sell or distribute stamps except by virtue of a commission issued by the competent authority of the State.
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.
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…
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