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1°: Repair, reconstruction and rebuilding of property and businesses damaged as a result of hostilities

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…

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Article 1057 of the French General Tax Code

The I of Article 1056 may be invoked on the occasion of transfers of ownership provided for by the Order of 8 September 1945, authorising the direct construction by the State or by associations for the reconstruction of permanent residential buildings, as well as contributions by disaster-stricken owners to the property companies referred to in Article 9 of the said Order. However, with regard to the resale of built-up land…

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Article 1058 of the French General Tax Code

Deeds, documents and writings relating to the implementation of the land consolidation provided for by the law of 14 April 1947 are, provided they expressly refer to it, exempt from registration duties and land registration tax.

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