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Article 1707 of the French General Tax Code

The parties are jointly and severally liable to the Treasury for the payment of simple duties and penalties payable on arbitral awards and court decisions.

Original in French 🇫🇷
Article 1707

Les parties sont solidaires vis-à-vis du Trésor pour le paiement des droits simples et des pénalités exigibles sur les sentences arbitrales et les décisions judiciaires.

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