Article 1089 A of the French General Tax Code
November 7, 2023
Except where they give rise to a proportional or progressive duty, decisions of the courts of law are not subject to registration duty.
Except where they give rise to a proportional or progressive duty, decisions of the courts of law are not subject to registration duty.
The acts of the secretariats of the judicial and administrative courts are not subject to registration duty or any other tax provided for by this code.
The duties payable on judicial decisions to which the judicial agent of the State is a party are liquidated as a debit. They are assimilated, for recovery, prosecution, procedure and prescription, to the principal of the sentence. However, if the Treasury is convicted, it is exempt from payment of the duties.
I. – Except where they involve a transfer of ownership, usufruct or enjoyment, decisions given in proceedings where at least one of the parties is in receipt of legal aid are exempt from registration duties (1). II. – The registration duties and penalties payable on: a) the decisions mentioned in I and which involve a transfer of ownership, usufruct or enjoyment; b) the deeds and documents produced by the beneficiary…
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…
Withdrawal of legal aid and aid for legal representation in non-jurisdictional proceedings immediately renders payable, within the limits set by the withdrawal decision, the duties, fees, emoluments, deposits and advances of any kind from which the beneficiary had been exempted.
The fixed procedural fee referred to in 2° of Article 1018 A, payable for decisions rendered pursuant to the article 778 of the code of criminal procedure, for the rectification of entries made in criminal records, is liquidated as a debit.
The costs of proceedings for revision of criminal and correctional trials, made after the admissibility judgment, are advanced by the Treasury. If the final revision judgment or ruling pronounces a conviction it makes the convicted person liable for reimbursement of costs to the State and to the applicants for revision, if any. The applicant for review who is unsuccessful in his proceedings is ordered to pay all costs.
In the absence of available resources, the registration duties payable on the deeds and procedures required to obtain the decision declaring the estate vacant and to manage the estates mentioned in the Chapter V of Title I of Book III of the Civil Code.
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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
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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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