Article 808 A of the French General Tax Code
November 7, 2023
I. – Transactions subject to capital duty or land registration tax and concerning capital companies are taxable in France when the effective place of management or the registered office is located there, provided that, in the latter case, the effective place of management is located outside the States of the European Community. II. – The following are subject to capital duty or land registration tax on the value of the…
