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Article 235 ter ZD of the French General Tax Code

I.-A tax applies to any acquisition for consideration of a capital security, within the meaning of Article L. 212-1 A of the Monetary and Financial Code, or an equivalent capital security, within the meaning of article L. 211-41 of the same code, provided that this security is admitted to trading on a French, European or foreign regulated market, within the meaning of articles L. 421-4, L. 422-1or L. 423-1 of…

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