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Article 733 of the French General Tax Code

The minutes recording a public auction of intangible movable property or any other sale of the same property made with publicity and competition shall be subject to a registration duty of 1.20%, where such sales are not subject, by reason of their purpose, to a different rate. 1° (Repealed); 2° (Repealed); The duty is based on the amount of the sums cumulatively contained in the report of the sale, increased…

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