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Article 1071 of the French General Tax Code

Until a date to be set at a later date by decree, donations and legacies of any kind granted for the benefit of the “French Red Cross” association, recognised as being in the public interest by the law of 7 August 1940, are exempt from all registration duties, subject to their regular acceptance by the management committee. Until the same date, the acquisition and rental by the French Red Cross…

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