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Article 871 of the French General Tax Code

Moveables, effects, merchandise, wood, fruit, crops and all other movable objects may only be sold publicly and by auction, in the presence and through the ministry of public officers with authority to do so, or by sworn merchandise brokers or declared operators of voluntary sales of movable property by public auction.

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Article 873 of the French General Tax Code

Each item awarded is entered immediately in the minutes, the price written in full and drawn off the line in figures. Each session is closed and signed by the public officer, the sworn goods broker or the person authorised to conduct the sale. When a sale takes place as a result of an inventory, this is mentioned in the minutes, with an indication of the date of the inventory, the…

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Article 876 of the French General Tax Code

Sworn merchandise brokers who conduct public sales of wholesale merchandise or pledged items, under the conditions provided for by articles L. 322-8 to L. 322-16 of the Commercial Code and by the second paragraph of Article 2346 of the Civil Code, comply with the above provisions, concerning public sales of movable property.

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