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Article 1723 ter of the French General Tax Code

The duties payable on judicial decisions and deeds exempt from the formality of registration, as well as those relating to the deeds referred to in II of article 658, shall be recovered either in accordance with the procedures laid down when the loi n° 69-1168 du 26 décembre 1969, soit par voie d’apposition de timbre ou sur état, dans des conditions fixées par décret (1). (1) See Annex III, art….

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