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Article 78 of the French General Tax Code

Whether it is a farm lease or a sharecropping lease, the owner is required, each time the lease is renewed or amended, to submit to the administration, within three months, a declaration indicating the designation of the holding, by reference to the land register, and its total surface area, as well as the surname and first names of the farmer or sharecropper. In the case of a lease with a…

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