Article 1132 of the French General Tax Code
November 7, 2023
During a period the expiry of which will be set by decree in the Conseil d’Etat and the duration of which may not be less than five years, publicity in the real estate register may be voluntarily required, without any collection for the benefit of the Treasury, for those deeds that have been authenticated, private sub-seed deeds that have acquired date certain, court decisions that have become final, transfers by…
