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Article 876 of the French General Tax Code

Sworn merchandise brokers who conduct public sales of wholesale merchandise or pledged items, under the conditions provided for by articles L. 322-8 to L. 322-16 of the Commercial Code and by the second paragraph of Article 2346 of the Civil Code, comply with the above provisions, concerning public sales of movable property.

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Article 877 of the French General Tax Code

The granting of an exemption from land registration tax, when it is correlative to an exemption from registration fees, is subject either to the production of a certificate issued by the public accountant attesting that the regular evidence of this exemption has been provided to him, or, if land registration is required before registration, to the submission of a copy, certified by the public or ministerial officer or by the…

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