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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 II: Tariffs and their application | V: Partitioning and similar transactions | A: Sharing | 3: Exemptions | Article 749 B 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 II: Tariffs and their application
        V: Partitioning and similar transactions
        A: Sharing
        3: Exemptions

Article 749 B of the French General Tax Code

Article 749 B of the French General Tax Code

November 7, 2023
9:37 pm

Sont exonérées du droit d’enregistrement ou de la taxe de publicité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.

Original in French 🇫🇷

Article 749 B

Sont exonérées du droit d’enregistrement ou de la taxe de publicité foncière prévus à l’article 746 les opérations mentionnées au premier alinéa de l’article 151 octies C.

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