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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 | VII: Deeds and agreements concerning companies, legal entities and groupings | B: Provisions specific to certain agreements | 4: Conditions for application of the special regime for mergers, demergers and partial contributions of assets | Article 817 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
        VII: Deeds and agreements concerning companies, legal entities and groupings
        B: Provisions specific to certain agreements
        4: Conditions for application of the special regime for mergers, demergers and partial contributions of assets

Article 817 B of the French General Tax Code

Article 817 B of the French General Tax Code

November 7, 2023
7:39 pm

The provisions of Article 816 also applies to transactions authorised under the conditions set out in 3 of article 210 B.

Original in French 🇫🇷

Article 817 B

Les dispositions de l’article 816 s’appliquent également aux opérations agréées dans les conditions prévues au 3 de l’article 210 B.

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