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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 675 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 675 of the French General Tax Code

Article 675 of the French General Tax Code

November 7, 2023
10:37 pm

Proportional or progressive taxes are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.

Original in French 🇫🇷

Article 675

Les impositions proportionnelles ou progressives sont arrondies à l’euro le plus proche. La fraction d’euro égale à 0,50 est comptée pour 1.

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