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Article 680 of the French General Tax Code

All transactions that are neither exempted nor priced by any other article of this code and that cannot give rise to proportional or progressive taxation are subject to a fixed tax of €125.

The transactions mentioned in 9° of 1 of Article 635, which are not tariffed by any other article of this code, are exempt from the fixed taxation provided for in the first paragraph.

Original in French 🇫🇷
Article 680

Tous les actes qui ne se trouvent ni exonérés, ni tarifés par aucun autre article du présent code et qui ne peuvent donner lieu à une imposition proportionnelle ou progressive sont soumis à une imposition fixe de 125 €.

Les transactions mentionnées au 9° du 1 de l’article 635, qui ne sont tarifées par aucun autre article du présent code, sont exonérées de l’imposition fixe prévue au premier alinéa.

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