Article 1703 of the French General Tax Code
The competent public accountants may not, under any pretext, even if there is cause for expert appraisal, defer the registration of deeds and transfers for which the duties have been paid at the rates regulated by the present codification. Nor may they suspend or halt the course of proceedings by withholding deeds or notifications; however, if a deed of which there is no original or a notification contains information of…