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Article 797 A of the French General Tax Code

Payments made by a transferor to a company under the conditions set out in articles L. 23-11-1 to L. 23-11-4 of the French Commercial Code.

Original in French 🇫🇷
Article 797 A

Sont exonérés de droits de mutation à titre gratuit les versements réalisés par un cédant à une entreprise dans les conditions prévues aux articles L. 23-11-1 à L. 23-11-4 du code de commerce.

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