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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.

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Article 1022 of the French General Tax Code

The provisions of I of article 1045 are applicable to disputes relating to the compensation mentioned in Article L. 152-4 of the Rural and Maritime Fishing Code to which the institution of the easement established by article L. 152-3 of the same code.

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