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Article 849 of the French General Tax Code

Parties who draw up a private deed subject to registration within a specified period must draw up a duplicate copy bearing the same signatures as the deed itself, which remains deposited with the tax department when formality is required (1). For the deeds mentioned in 2° of the I of article 658, the copy is filed in duplicate.

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Article 850 of the French General Tax Code

In any deed or declaration for the purpose of either a sale of immovable property, or a transfer of a business or the right to a lease or the benefit of a promise to lease relating to all or part of an immovable property, or an exchange or division involving immovable property or a business, the sellers, purchasers, exchangers, co-sharers, their legal guardians or administrators are required to end the…

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Article 851 of the French General Tax Code

In all cases where duties are levied on the basis of an estimated declaration by the parties, the declaration and the estimate must be detailed. A declaration of this nature shall, before the execution of the registration, the merged formality or the land publicity formality, be subscribed, certified and signed at the foot of the document to be formalised, where the sums or values to be used as a basis…

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