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Article 268 ter of the French General Tax Code

I. – Decrees in the Council of State may lay down special procedures for determining the taxable amount for the taxation of sales of high-value animals.

II. – (Provision no longer applicable).

Original in French 🇫🇷
Article 268 ter

I. – Des décrets en Conseil d’Etat peuvent fixer des modalités particulières de détermination de la base d’imposition pour l’imposition des ventes d’animaux de grande valeur.

II. – (Disposition devenue sans objet).

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