Chapter II: Penalties

Notwithstanding the provisions of article 1840 C, where the registration duties or land registration tax and similar taxes, relating to judgments handed down in court which must be registered on the minutes, deeds and minutes of sale of catches and ships or breakage of ships and administrative deeds, have not been recorded in the hands of the registrars and the administrative authorities within the time limits prescribed for registration or…

Subject to the reservations set out in articles 1840 C et 1840 D persons who are jointly and severally liable to the Treasury for the payment of tax are also jointly and severally liable for the payment of penalties.

When they have neglected to make, within the prescribed time limits, declarations of assets transferred by death to heirs, donees or legatees, tutors and curators personally bear the penalties provided for in article 1728 and in 1 of article 1729 B.

I. – In the event of a breach of the undertaking given by a forestry group under the conditions provided for in 3° of 1 of Article 793 for the improvement of the production and land structure of French forests, this group and its successors are jointly and severally liable with the donees, heirs, legatees or their universal successors to pay, on first demand, the additional registration duty, and, in…

A breach of the undertaking provided for in I of Article 1131 automatically terminates the reservation of enjoyment and the donated property must be handed over to the State at the first requisition, subject to a penalty of no more than €150 per day of delay, assessed and recovered in accordance with the rules applicable to registration duties.

I. – Where an exemption from or reduction in registration duties, land registration tax or additional tax on registration duties or land registration tax has been obtained in return for compliance with a commitment or the production of a justification, failure to comply with the commitment or to produce the justification shall result in the obligation to pay the duties from which the transfer has been exempted. The duties, plus…