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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…

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Article 1704 of the French General Tax Code

1. The receipt of registration shall be put on the registered deed or on the extract of the declaration of the new possessor. It shall express in full the date of registration, the folio of the register, the number and the sum of the duties collected. Where the deed contains several provisions each operating a particular duty, the competent officer shall indicate them summarily in his receipt and shall distinctly…

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