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Article 1090 A of the French General Tax Code

I. – Except where they involve a transfer of ownership, usufruct or enjoyment, decisions given in proceedings where at least one of the parties is in receipt of legal aid are exempt from registration duties (1). II. – The registration duties and penalties payable on: a) the decisions mentioned in I and which involve a transfer of ownership, usufruct or enjoyment; b) the deeds and documents produced by the beneficiary…

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Article 1090 B of the French General Tax Code

When it takes the place of registration duties under Article 664, any land registration tax that may be due is liquidated as a debit under the conditions indicated, for registration duties, in II of Article 1090 A. When it does not take the place of registration fees, the land registration tax is not payable on the formalities required by beneficiaries of legal aid. However, the tax not collected on the…

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Article 1090 D of the French General Tax Code

Withdrawal of legal aid and aid for legal representation in non-jurisdictional proceedings immediately renders payable, within the limits set by the withdrawal decision, the duties, fees, emoluments, deposits and advances of any kind from which the beneficiary had been exempted.

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