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Article 849 of the French General Tax Code

Parties who draw up a private deed subject to registration within a specified period must draw up a duplicate copy bearing the same signatures as the deed itself, which remains deposited with the tax department when formality is required (1). For the deeds mentioned in 2° of the I of article 658, the copy is filed in duplicate.

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Article 850 of the French General Tax Code

In any deed or declaration for the purpose of either a sale of immovable property, or a transfer of a business or the right to a lease or the benefit of a promise to lease relating to all or part of an immovable property, or an exchange or division involving immovable property or a business, the sellers, purchasers, exchangers, co-sharers, their legal guardians or administrators are required to end the…

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Article 851 of the French General Tax Code

In all cases where duties are levied on the basis of an estimated declaration by the parties, the declaration and the estimate must be detailed. A declaration of this nature shall, before the execution of the registration, the merged formality or the land publicity formality, be subscribed, certified and signed at the foot of the document to be formalised, where the sums or values to be used as a basis…

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Article 853 of the French General Tax Code

Notaries, bailiffs, court clerks and administrative authorities are required, each time they present deeds, judgments or rulings for the formality of registration, to file with the tax department a summary slip of these deeds, judgments or rulings drawn up by them, in duplicate, on printed forms provided to them free of charge by the administration. Failing this, the formality of registration shall be refused.

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Article 855 of the French General Tax Code

A mention shall be made in all copies of public, civil or judicial acts, which must be registered on the minutes and copies referred to in I of l’article 658, of the receipt of duties, by a literal and complete transcription of this receipt. The same mention is made in the minutes of public, civil, judicial or extrajudicial acts, which are made by virtue of acts under private signature or…

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Article 857 of the French General Tax Code

Whenever a judgment is rendered on a registered document, the judgment or award shall mention this and state the amount of duty paid, the date of payment and the name of the public service where it was paid; in the event of omission and in the case of a deed subject to formality within a specified period, the competent public accounting officer shall demand the fee if the deed has…

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Article 859 of the French General Tax Code

Any treaty or agreement the object of which is the transfer for valuable consideration or free of charge of an office, the clientele, minutes, repertoires, collections and other objects dependent thereon must be evidenced in writing and registered, before being produced in support of the application for appointment of the designated successor. In the event of transfer of the office by death to a sole heir or legatee, the latter…

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Article 860 of the French General Tax Code

Notaries, bailiffs, court registrars, lawyers and administrative authorities must, for deeds and judicial decisions that contain provisions subject to land publicity and for attestations after death, draw up in duplicate an extract, known as an extract of deed model no. 1 or model no. 2 (1), under the conditions laid down by the competent State authority. The extract may be replaced by a partial reproduction of the deeds, judicial decisions…

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