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Article 1839 of the French General Tax Code

False mention of registration or merged formality either in a minute or in an expedition, is punishable by the penalties laid down for forgery by the article 441-4 of the Penal Code.

Proceedings are initiated by the Public Prosecutor’s Office on the basis of a report by the agent of the management company.

Original in French 🇫🇷
Article 1839

La fausse mention d’enregistrement ou de formalité fusionnée soit dans une minute, soit dans une expédition, est punie des peines prévues pour le faux par l’article 441-4 du code pénal.


Les poursuites sont engagées par le ministère public sur la dénonciation du préposé de la régie.

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