Article 1045 of the French General Tax Code
November 7, 2023
I. – Plans, minutes, certificates, notifications, contracts and other acts made pursuant to articles L. 141-1, L. 251-1, L. 331-5, L. 441-1 and L. 531-1 of the code de l’expropriation pour cause d’utilité publique are exempt from the formality of registration, with the exception of judicial decisions, contracts of sale, deeds fixing compensation and receipts which, where applicable, are subject free of charge to registration or to the merged formality…
