Article 1056 of the French General Tax Code
I. – 1° Deeds, judgments, documents and writings relating to the application of the law of 28 October 1946 on war damage are, provided that they expressly refer to it, exempt from registration duties and land registration tax. The provisions of the first paragraph do not apply to transfers of damaged property and related compensation rights unless such transfers result from acquisitions made: a) By communes, départements, public housing offices…