Call Us + 33 1 84 88 31 00

Article 1029 of the French General Tax Code

Subject to the provisions of article 1020, the compulsory devolution to works of general agricultural interest of the surplus of net assets over the share capital of dissolved agricultural cooperative societies does not give rise, for the benefit of the Treasury, to any collection.

Read More »

Article 1030 of the French General Tax Code

Deeds, documents and writings of any kind concerning agricultural cereal cooperative societies and their unions are exempt, subject to article 1020, from all registration duties. Cooperative mills, agricultural milling and milling-bakery cooperatives created and operating under the regime provided for in Title II of Book V of the Rural and Maritime Fishing Code, relating to agricultural cooperative societies are considered as wheat cooperatives. .

Read More »

Article 1031 of the French General Tax Code

Subject to the provisions of article 1020, deeds, documents and writings of any kind, concerning cooperative societies for artificial insemination and the use of agricultural equipment and their unions are exempt from all registration duties.

Read More »

Article 1033 of the French General Tax Code

Deeds made by virtue of and for the execution of the provisions of Title V of Book VII of the Code rural et de la pêche maritime reproducing those of the law of 9 April 1898 on accidents at work, are exempt from registration.

Read More »

Article 1037 of the French General Tax Code

Subject to the provisions of article 1020, the payment of deferred wages or the allotment made to the creditor to fulfil his rights of claim shall not give rise to the collection of any registration duty. These provisions shall be extended by decree to the overseas departments.

Read More »

Article 1038 of the French General Tax Code

Agreements entered into for the implementation of l’ordonnance n° 59-151 modifiée du 7 janvier 1959, relative à l’organisation des transports de voyageurs en Ile-de-France, are registered at a fixed fee of 125 euros.

Read More »

Article 1039 of the French General Tax Code

Subject to the provisions of article 1020, the transfer made, in whatever form and in the general interest or good administration, for the benefit of an establishment recognised as being of public utility, of all or part of the assets belonging to a body pursuing a work of public interest shall not give rise to any collection for the benefit of the Treasury. The benefit of this provision is subject…

Read More »

Article 1039 A of the French General Tax Code

Subject to the provisions of article 1020, transfers made to a professional economic development committee governed by the loi n° 78-654 du 22 juin 1978, of assets of any kind belonging to an organisation with a similar purpose are exempt from all transfer or capital duty.

Read More »

Article 1040 of the French General Tax Code

I. – Acquisitions and exchanges made by the State, divisions of property between it and private individuals, and all other acts made in this regard are exempt from registration duties, land registration tax and the contribution provided for in Article 879. This provision is not applicable to public establishments of the State. However, it is applicable to public research, teaching, assistance and charitable establishments, and to public land establishments created…

Read More »

Article 1041 of the French General Tax Code

In accordance with Article L. 322-7 of the Environment Code, acquisitions and exchanges of real estate located in the zones defined in article L. 322-1 of the aforementioned code and made by the Conservatoire de l’espace littoral et des rivages lacustres are exempt from registration duties and land registration tax.

Read More »

Contact a French lawyer now

Contact a French Business Lawyer

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.

Useful links

You have a question in French Business Law?

Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.

All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.