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Article 1040 of the French General Tax Code

I. – Acquisitions and exchanges made by the State, divisions of property between it and private individuals, and all other acts made in this regard are exempt from registration duties, land registration tax and the contribution provided for in Article 879. This provision is not applicable to public establishments of the State. However, it is applicable to public research, teaching, assistance and charitable establishments, and to public land establishments created…

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