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Article 674 of the French General Tax Code

Less than €25 may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.

Original in French 🇫🇷
Article 674

Il ne peut être perçu moins de 25 € dans les cas où les sommes et valeurs ne produiraient pas 25 € de droit ou taxe proportionnels ou de droit progressif.

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