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Article 766 of the French General Tax Code

The basis of assessment for transfer duties on death relating to securities, sums, values or assets of any kind which have been made unavailable outside France as a result of measures taken by a foreign government, shall be laid down by decree (1). The provisions of this article shall apply to successions opened and not declared before the publication of law no. 63-254 of 15 March 1963.

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