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Article 1020 of the French General Tax Code

The provisions subject to land registration of the deeds referred to in articles 1025, 1030, 1031, 1053, 1054, 1055,1066, 1067 and 1088 as well as those relating to the transactions referred to in articles 1028, 1029, 1037 and 1065, II of article 1069 and articles 1070, 1071, 1115, 1131, 1133, 1133 ter and 1133 quater are subject to land registration tax or registration duty of 0.70% where they fall within…

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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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Article 1023 of the French General Tax Code

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…

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Article 1025 of the French General Tax Code

Concession contracts, certificates, minutes and, in general, all acts relating to the classification or concession of uncultivated or manifestly underexploited land referred to in articles L. 125-1 to L. 125-13 of the Rural and Maritime Fishing Code are exempt, subject to the provisions of article 1020, from registration duties. These provisions will be extended by decree to Guadeloupe, French Guiana, Martinique, Reunion and Mayotte.

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Article 1028 of the French General Tax Code

I. – Real estate transactions resulting from the application of the provisions of Article 15, as amended, of Act no. 60-808 du 5 août 1960 d’orientation agricole (1), carried out by sociétés d’aménagement foncier et d’établissement rural constituées en application de ce même article et agréées par le ministre de l’agriculture et le ministre du budget, sont exonérées sous réserve des dispositions de l’article 1020, des droits d’enregistrement. These provisions…

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Article 1028 ter of the French General Tax Code

I. – All transfers made by sociétés d’aménagement foncier et d’établissement rural under Article L. 141-1 of the Code rural et de la pêche maritime, the purpose of which complies with the provisions of the said article and which are accompanied by an undertaking by the purchaser on behalf of himself and his successors in title to maintain that purpose for a period of ten years from the transfer of…

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