Article 1043 of the French General Tax Code
November 7, 2023
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…
