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Article 816 of the French General Tax Code

Deeds recording merger transactions in which only legal entities or bodies liable to corporation tax participate, and the assumption of liabilities attached to the contributions mentioned in these deeds, are registered free of charge.

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Article 816 A of the French General Tax Code

I. – (Repealed). II. – The regime provided for in Article 816 is applicable, even where the transferring company is not liable for corporation tax, but only to the extent of contributions other than those treated as transfers for valuable consideration under 3° of I of article 809.

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