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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 1: Registration duties and land registration tax | Section I: General provisions | II: Taxation | B: Basis of assessment and settlement | Article 666 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 1: Registration duties and land registration tax
        Section I: General provisions
        II: Taxation
        B: Basis of assessment and settlement

Article 666 of the French General Tax Code

Article 666 of the French General Tax Code

November 7, 2023
10:47 pm

Proportional or progressive registration duties and proportional land registration tax are levied on the values.

Original in French 🇫🇷

Article 666

Les droits proportionnels ou progressifs d’enregistrement et la taxe proportionnelle de publicité foncière sont assis sur les valeurs.

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