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Article 853 of the French General Tax Code

Notaries, bailiffs, court clerks and administrative authorities are required, each time they present deeds, judgments or rulings for the formality of registration, to file with the tax department a summary slip of these deeds, judgments or rulings drawn up by them, in duplicate, on printed forms provided to them free of charge by the administration. Failing this, the formality of registration shall be refused.

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Article 855 of the French General Tax Code

A mention shall be made in all copies of public, civil or judicial acts, which must be registered on the minutes and copies referred to in I of l’article 658, of the receipt of duties, by a literal and complete transcription of this receipt. The same mention is made in the minutes of public, civil, judicial or extrajudicial acts, which are made by virtue of acts under private signature or…

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Article 857 of the French General Tax Code

Whenever a judgment is rendered on a registered document, the judgment or award shall mention this and state the amount of duty paid, the date of payment and the name of the public service where it was paid; in the event of omission and in the case of a deed subject to formality within a specified period, the competent public accounting officer shall demand the fee if the deed has…

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Article 859 of the French General Tax Code

Any treaty or agreement the object of which is the transfer for valuable consideration or free of charge of an office, the clientele, minutes, repertoires, collections and other objects dependent thereon must be evidenced in writing and registered, before being produced in support of the application for appointment of the designated successor. In the event of transfer of the office by death to a sole heir or legatee, the latter…

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Article 860 of the French General Tax Code

Notaries, bailiffs, court registrars, lawyers and administrative authorities must, for deeds and judicial decisions that contain provisions subject to land publicity and for attestations after death, draw up in duplicate an extract, known as an extract of deed model no. 1 or model no. 2 (1), under the conditions laid down by the competent State authority. The extract may be replaced by a partial reproduction of the deeds, judicial decisions…

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Article 862 of the French General Tax Code

Notaries, bailiffs, registrars and other public officers, lawyers and administrative authorities may not make or draw up a deed by virtue of or as a consequence of a deed compulsorily subject to registration or to the merged formality, annex it to their minutes, receive it for deposit or issue it as a patent, extract, copy or expedition, before one or other formality has been carried out, even if the time…

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Article 863 of the French General Tax Code

The notary who receives a deed of sale, exchange or division is required to inform the parties of the existence of the penalties laid down by articles 850 and 1837. Express mention of this information is made in the deed.

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Article 864 of the French General Tax Code

A notary who receives a treaty for the transfer of a ministerial office or a deed of sale, exchange or division or a deed for the transfer of the right to a lease or the benefit of a promise to lease relating to all or part of an immovable property is required to inform the parties of the existence of the penalties laid down in 5 of V of article…

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