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…