French Business Law - French Legislation

Article 1042 of the French General Tax Code

November 7, 2023

I. – Subject to the provisions of I of Article 257, real estate acquisitions made out of court and for valuable consideration by communes or syndicates of communes, public land establishments created pursuant to Articles L. 324-1 et seq. of the town planning code, departments, regions and by communal, departmental or regional public establishments do not give rise to any collection for the benefit of the Treasury. The same applies…

Article 1042 A of the French General Tax Code

November 7, 2023

Transfers of property, rights and obligations resulting from mergers or the creation of new communes are exempt from registration duty, land registration tax and the contribution provided for in article 879. The same applies to transfers of property, rights and obligations between public establishments for inter-municipal cooperation.

Article 1042 B of the French General Tax Code

November 7, 2023

The tax rules concerning gratuitous transfers to local authorities or public inter-municipal cooperation establishments with their own tax status of property allocated to student accommodation are defined in the eleventh paragraph of article L. 822-1 of the Education Code.

Article 1043 of the French General Tax Code

November 7, 2023

In accordance with the provisions of articles L. 2113-5, L. 5212-27, L. 5215-28, L. 5217-2 and L. 5217-6 of the General Code of Territorial Authorities, the transfers of property, rights or obligations provided for therein do not give rise to any compensation, duty, tax or contribution provided for in Article 879 or fees. The transfers of property, rights and obligations provided for in Article L. 5211-41 of the General Code…

Article 1043-0 A of the French General Tax Code

November 7, 2023

Transfers of property, rights and obligations between health establishments referred to in article L. 6112-3 of the Public Health Code are exempt from payment of the contribution provided for in article 879 for completion of the formalities referred to in 1° and 2° of l’article 878.

Article 1043 A of the French General Tax Code

November 7, 2023

In the department of Guiana, the rates of stamp duty provided for in this code are reduced by half. The same reduction shall apply to the rates of registration duties and land registration tax, except where these duties and tax are levied at the rate provided for in article 1594 D.

Article 1043 B of the French General Tax Code

November 7, 2023

In the Department of Mayotte, from 1 January 2018 until 31 December 2025, the following are exempt from registration duty or land registration tax when they are carried out for the benefit of irregular owners of immovable property: 1° Transfers carried out by a public person; 2° Deeds of notoriety and court decisions establishing usucapion. The registration in the Mayotte land register of the deeds of notoriety mentioned in article…

Article 1044 A of the French General Tax Code

November 7, 2023

The handover of goods to autonomous seaports, defined in Article L. 5313-1 of the Transport Code, do not give rise to any taxation.

Article 1045 of the French General Tax Code

November 7, 2023

I. – Plans, minutes, certificates, notifications, contracts and other acts made pursuant to articles L. 141-1, L. 251-1, L. 331-5, L. 441-1 and L. 531-1 of the code de l’expropriation pour cause d’utilité publique are exempt from the formality of registration, with the exception of judicial decisions, contracts of sale, deeds fixing compensation and receipts which, where applicable, are subject free of charge to registration or to the merged formality…

Article 1045 bis of the French General Tax Code

November 7, 2023

(first paragraph disjoined) Acquisitions and exchanges of real estate located in the heartlands of a national park made by the public establishment of this park are exempt from registration duties and land registration tax.

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French General Tax Code

Article 1042 of the French General Tax Code

Article 1042 A of the French General Tax Code

Article 1042 B of the French General Tax Code

Article 1043 of the French General Tax Code

Article 1043-0 A of the French General Tax Code

Article 1043 A of the French General Tax Code

Article 1043 B of the French General Tax Code

Article 1044 A of the French General Tax Code

Article 1045 of the French General Tax Code

Article 1045 bis of the French General Tax Code

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French General Tax Code

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