Article 1083 of the French General Tax Code
November 7, 2023
Documents relating to the application of social security legislation are exempt from registration duties provided that they expressly refer to it.
Documents relating to the application of social security legislation are exempt from registration duties provided that they expressly refer to it.
All deeds relating to the acquisition of real estate and loans that social security bodies are authorised to make are exempt from registration duty and land registration tax.
Transfers of assets between social security bodies mentioned in the Social Security Code are exempt from any collection of tax duties and do not give rise to the application of Article 879. The same applies to transfers of the assets of their social and economic committees following the merger of bodies.
Certificates, deeds of notoriety and other documents exclusively relating to the execution of the provisions of the Mutual Code are exempt, subject to article 1020, registration duties.
The provisions laid down with regard to mutual societies defined by Article L. 111-1 of the Code de la mutualité applies to student associations recognised as being in the public interest.
Except where they give rise to a proportional or progressive duty, decisions of the courts of law are not subject to registration duty.
The acts of the secretariats of the judicial and administrative courts are not subject to registration duty or any other tax provided for by this code.
The duties payable on judicial decisions to which the judicial agent of the State is a party are liquidated as a debit. They are assimilated, for recovery, prosecution, procedure and prescription, to the principal of the sentence. However, if the Treasury is convicted, it is exempt from payment of the duties.
I. – Except where they involve a transfer of ownership, usufruct or enjoyment, decisions given in proceedings where at least one of the parties is in receipt of legal aid are exempt from registration duties (1). II. – The registration duties and penalties payable on: a) the decisions mentioned in I and which involve a transfer of ownership, usufruct or enjoyment; b) the deeds and documents produced by the beneficiary…
When it takes the place of registration duties under Article 664, any land registration tax that may be due is liquidated as a debit under the conditions indicated, for registration duties, in II of Article 1090 A. When it does not take the place of registration fees, the land registration tax is not payable on the formalities required by beneficiaries of legal aid. However, the tax not collected on the…
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75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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