Article 817 of the French General Tax Code
I. – The provisions of article 816 and of II of Article 816 A applies to demergers and partial contributions of assets. II. – (Repealed for transactions carried out on or after 15 October 1993).
Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title IV: Registration, land registration, stamp duty, wealth tax, property tax | Chapter 1: Registration duties and land registration tax | Section II: Tariffs and their application | VII: Deeds and agreements concerning companies, legal entities and groupings | B: Provisions specific to certain agreements | 3: Demergers and partial contributions of assets
I. – The provisions of article 816 and of II of Article 816 A applies to demergers and partial contributions of assets. II. – (Repealed for transactions carried out on or after 15 October 1993).
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75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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