Article 1090 B of the French General Tax Code
When it takes the place of registration duties under Article 664, any land registration tax that may be due is liquidated as a debit under the conditions indicated, for registration duties, in II of Article 1090 A. When it does not take the place of registration fees, the land registration tax is not payable on the formalities required by beneficiaries of legal aid. However, the tax not collected on the…