Article 1023 of the French General Tax Code
November 7, 2023
Plans, minutes, certificates, notifications, deliberations, decisions, rulings, contracts, receipts, and generally all acts or formalities relating exclusively to the application of Chapters I, III, IV, VII and VIII of Title II and Chapters III and IV of Title III of Book I of the Rural and Maritime Fishing Code, the purpose of which is to facilitate the land development of rural property, are exempt from registration duties and land registration…
