Article 814 C of the French General Tax Code
November 7, 2023
Subject to the provisions of the last paragraph of III of Article 810, are registered free of charge: 1° Reductions in the capital of companies against cancellation or reduction in the nominal value or number of shares; 2° Reductions in capital following the repurchase by companies of their own shares, with the allocation of corporate assets to shareholders, including cash, where a single deed is drawn up to record both…
