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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 I: General provisions | I: Formalities | A: Respective scope of the registration formality and the merged formality - Time limits | 1: Deeds and transfers subject to the registration formality | b: Transfers and other transactions resulting from verbal agreements | Article 640 A of the French General Tax Code

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 I: General provisions
        I: Formalities
        A: Respective scope of the registration formality and the merged formality - Time limits
        1: Deeds and transfers subject to the registration formality
        b: Transfers and other transactions resulting from verbal agreements

Article 640 A of the French General Tax Code

Article 640 A of the French General Tax Code

November 7, 2023
11:11 pm

In the absence of deeds, taxable disposals and redemptions of real estate investment trust units must be declared in the month of their date.

Original in French 🇫🇷

Article 640 A

A défaut d’actes, les cessions et les rachats taxables de parts de fonds de placement immobilier doivent être déclarés dans le mois de leur date.

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