Duties on deeds and those on transfers by death shall be paid before registration, land registration or merged formality is carried out, at the rates and quotas regulated by this code. No one may mitigate or defer payment under the pretext of a dispute over the quota, or for any other reason whatsoever, except to bring an action for restitution if necessary. In the absence of prior payment of the…
No public authority, nor the tax authorities, nor their servants, may suspend or cause to be suspended the collection of registration duties, land registration tax and the penalties incurred without becoming personally liable.
When it is necessary to request in several departments responsible for land registration, either the registration of the same deed not giving rise to the merged formality and subject to the land registration tax at the fixed rate, or that of the same court decision subject to the tax at the same rate, or the registration of conventional or court mortgages guaranteeing the same debt, the land registration tax and…
The competent public accountants may not, under any pretext, even if there is cause for expert appraisal, defer the registration of deeds and transfers for which the duties have been paid at the rates regulated by the present codification. Nor may they suspend or halt the course of proceedings by withholding deeds or notifications; however, if a deed of which there is no original or a notification contains information of…
1. The receipt of registration shall be put on the registered deed or on the extract of the declaration of the new possessor. It shall express in full the date of registration, the folio of the register, the number and the sum of the duties collected. Where the deed contains several provisions each operating a particular duty, the competent officer shall indicate them summarily in his receipt and shall distinctly…
The fees for deeds to be registered or submitted to the merged formality shall be paid, namely: 1° By notaries, for deeds executed before them; 2° By bailiffs and others with power to effect service of process for those of their ministry; 3° By court clerks, for deeds and judgments, except in the case provided for by article 1840 D, and those executed and received at the registries; 4° By…
Court clerks are personally liable for payment of duties only in the cases provided for by article 1840 C. They continue to enjoy the option granted by article 1840 D for the judgments and acts set out therein.
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.
In all cases, insurers, their responsible representatives, their agents, managers of establishments or branches, or their representatives, brokers and intermediaries and policyholders are jointly and severally liable for payment of the special tax on insurance agreements and its penalties. This tax is levied under conditions that are set by decree.
Death transfer declaration duties are paid by the heirs, donees or legatees. Co-heirs, with the exception of those exempt from death duties, are jointly and severally liable.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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