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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title IV: Registration, land registration, stamp duty, wealth tax, property tax | Chapter IV: Special schemes and general exemptions | Section II: Public authorities, public institutions or public utilities | 10°: Autonomous ports | Article 1044 A of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title IV: Registration, land registration, stamp duty, wealth tax, property tax
      - Chapter IV: Special schemes and general exemptions
        Section II: Public authorities, public institutions or public utilities
        10°: Autonomous ports

Article 1044 A of the French General Tax Code

Article 1044 A of the French General Tax Code

November 7, 2023
5:14 pm

The handover of goods to autonomous seaports, defined in Article L. 5313-1 of the Transport Code, do not give rise to any taxation.

Original in French 🇫🇷

Article 1044 A

Les remises de biens aux ports maritimes autonomes, définis à l’article L. 5313-1 du code des transports, ne donnent lieu à aucune imposition.

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