Article 670 of the French General Tax Code

Where a deed contains two provisions which are tariffed differently but which, because of their correlation, are not such as to give rise to a plurality of duties or taxes, the provision which serves as the basis for collection is the one which gives rise to the higher rate.

Original in French 🇫🇷

Article 670

Lorsqu’un acte renferme deux dispositions tarifées différemment, mais qui, à raison de leur corrélation, ne sont pas de nature à donner ouverture à la pluralité des droits ou taxe, la disposition qui sert de base à la perception est celle qui donne lieu au taux le plus élevé.