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Article 1038 of the French General Tax Code

Agreements entered into for the implementation of l’ordonnance n° 59-151 modifiée du 7 janvier 1959, relative à l’organisation des transports de voyageurs en Ile-de-France, are registered at a fixed fee of 125 euros.

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Article 1039 of the French General Tax Code

Subject to the provisions of article 1020, the transfer made, in whatever form and in the general interest or good administration, for the benefit of an establishment recognised as being of public utility, of all or part of the assets belonging to a body pursuing a work of public interest shall not give rise to any collection for the benefit of the Treasury. The benefit of this provision is subject…

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Article 1039 A of the French General Tax Code

Subject to the provisions of article 1020, transfers made to a professional economic development committee governed by the loi n° 78-654 du 22 juin 1978, of assets of any kind belonging to an organisation with a similar purpose are exempt from all transfer or capital duty.

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Article 1040 of the French General Tax Code

I. – Acquisitions and exchanges made by the State, divisions of property between it and private individuals, and all other acts made in this regard are exempt from registration duties, land registration tax and the contribution provided for in Article 879. This provision is not applicable to public establishments of the State. However, it is applicable to public research, teaching, assistance and charitable establishments, and to public land establishments created…

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Article 1041 of the French General Tax Code

In accordance with Article L. 322-7 of the Environment Code, acquisitions and exchanges of real estate located in the zones defined in article L. 322-1 of the aforementioned code and made by the Conservatoire de l’espace littoral et des rivages lacustres are exempt from registration duties and land registration tax.

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Article 1042 of the French General Tax Code

I. – Subject to the provisions of I of Article 257, real estate acquisitions made out of court and for valuable consideration by communes or syndicates of communes, public land establishments created pursuant to Articles L. 324-1 et seq. of the town planning code, departments, regions and by communal, departmental or regional public establishments do not give rise to any collection for the benefit of the Treasury. The same applies…

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Article 1042 A of the French General Tax Code

Transfers of property, rights and obligations resulting from mergers or the creation of new communes are exempt from registration duty, land registration tax and the contribution provided for in article 879. The same applies to transfers of property, rights and obligations between public establishments for inter-municipal cooperation.

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Article 1042 B of the French General Tax Code

The tax rules concerning gratuitous transfers to local authorities or public inter-municipal cooperation establishments with their own tax status of property allocated to student accommodation are defined in the eleventh paragraph of article L. 822-1 of the Education Code.

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Article 1043 of the French General Tax Code

In accordance with the provisions of articles L. 2113-5, L. 5212-27, L. 5215-28, L. 5217-2 and L. 5217-6 of the General Code of Territorial Authorities, the transfers of property, rights or obligations provided for therein do not give rise to any compensation, duty, tax or contribution provided for in Article 879 or fees. The transfers of property, rights and obligations provided for in Article L. 5211-41 of the General Code…

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Article 1043-0 A of the French General Tax Code

Transfers of property, rights and obligations between health establishments referred to in article L. 6112-3 of the Public Health Code are exempt from payment of the contribution provided for in article 879 for completion of the formalities referred to in 1° and 2° of l’article 878.

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