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Article 853 of the French General Tax Code

Notaries, bailiffs, court clerks and administrative authorities are required, each time they present deeds, judgments or rulings for the formality of registration, to file with the tax department a summary slip of these deeds, judgments or rulings drawn up by them, in duplicate, on printed forms provided to them free of charge by the administration. Failing this, the formality of registration shall be refused.

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Article 855 of the French General Tax Code

A mention shall be made in all copies of public, civil or judicial acts, which must be registered on the minutes and copies referred to in I of l’article 658, of the receipt of duties, by a literal and complete transcription of this receipt. The same mention is made in the minutes of public, civil, judicial or extrajudicial acts, which are made by virtue of acts under private signature or…

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