Article 1021 of the French General Tax Code
Decisions, reports, extracts, copies, grosses ou expéditions relating to procedural acts to which the application of articles L. 152-7 to L. 152-10 and L. 152-13 of the Code rural et de la pêche maritime (Rural and Maritime Fishing Code), as well as the service of such documents, are exempt from registration duties and land registration tax. They must expressly mention this article.