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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 II: Stamp duties | Section I: Stamp duties proper | I: General provisions | 1° General information | Article 890 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 II: Stamp duties
        Section I: Stamp duties proper
        I: General provisions
        1° General information

Article 890 of the French General Tax Code

Article 890 of the French General Tax Code

November 7, 2023
6:39 pm

In all cases where the tax law provides for exemption from stamp duty, such exemption also entails exemption from the formality.

Original in French 🇫🇷

Article 890

Dans tous les cas où la loi fiscale prévoit une exemption des droits de timbre, cette exemption emporte également dispense de la formalité.

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