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Article 1635 bis P of the French General Tax Code

A fee of €225 is introduced, payable by the parties to the appeal proceedings when the appointment of a lawyer is compulsory before the Court of Appeal. The fee is paid electronically by the lawyer acting on behalf of his client. It is not payable by the party receiving legal aid. The proceeds of this fee are allocated to the compensation fund for the profession of solicitors at the courts…

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Article 1635 ter of the French General Tax Code

I. – (Not applicable) II. – Unless otherwise provided for, duties, taxes, fees and other charges levied, for whatever reason, for the benefit of various accounts, funds or bodies and the collection of which is entrusted to a State administration are collected in accordance with the rules, under the guarantees and subject to the penalties provided for the collection of the taxes or duties to which these duties, taxes, fees…

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