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Showing 361370 of 9215 articles for Art. 8 janv. 1997

French General Tax CodeIn force
3: Demergers and partial contributions of assets

Article 817

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 - (Repealed for transactions carried out on or after 15 October 1993).

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
5°: Bailiffs

Article 866

With the exception of deeds in criminal matters and deeds from lawyer to lawyer, bailiffs are required to draw up their deeds and minutes in two originals; one, exempt from all tax formalities, is giv…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3° Miscellaneous restrictions and prohibitions

Article 893

No person shall sell or distribute stamps except by virtue of a commission issued by the competent authority of the State.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
6°: Directory of notaries, bailiffs, court clerks, secretaries, auctioneers, commercial brokers, insurance brokers and other intermediaries

Article 868

In addition to their obligations under Article 867, bailiffs and court clerks shall keep, in a register, listed and initialled under the conditions provided for in the second paragraph of III of Artic…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Public land registry service

Article 878

…rred to in article 647 ; 3° Of the collection of taxes and the contribution provided for in article 879 payable on the occasion of the formalities provided for in 1° and 2°.

AI translation · Updated 7 Nov 2023Open Article
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.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1° General information

Article 889

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…

AI translation · Updated 7 Nov 2023Open Article
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.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Public sales of furniture

Article 871

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3°: Justification for entitlement to exemption

Article 877

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…

AI translation · Updated 7 Nov 2023Open Article
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