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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 II: Tariffs and their application | VII: Deeds and agreements concerning companies, legal entities and groupings | B: Provisions specific to certain agreements | 3: Demergers and partial contributions of assets | Article 817 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 II: Tariffs and their application
        VII: Deeds and agreements concerning companies, legal entities and groupings
        B: Provisions specific to certain agreements
        3: Demergers and partial contributions of assets

Article 817 of the French General Tax Code

Article 817 of the French General Tax Code

November 7, 2023
7:41 pm

I. – The provisions of article 816 and of II of Article 816 A applies to demergers and partial contributions of assets.

II. – (Repealed for transactions carried out on or after 15 October 1993).

Original in French 🇫🇷

Article 817

I. – Les dispositions de l’article 816 et du II de l’article 816 A s’appliquent aux scissions et aux apports partiels d’actif.

II. – (Abrogé pour les opérations réalisées à compter du 15 octobre 1993).

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