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Article 1090 B of the French General Tax Code

When it takes the place of registration duties under Article 664, any land registration tax that may be due is liquidated as a debit under the conditions indicated, for registration duties, in II of Article 1090 A. When it does not take the place of registration fees, the land registration tax is not payable on the formalities required by beneficiaries of legal aid. However, the tax not collected on the…

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Article 1090 D of the French General Tax Code

Withdrawal of legal aid and aid for legal representation in non-jurisdictional proceedings immediately renders payable, within the limits set by the withdrawal decision, the duties, fees, emoluments, deposits and advances of any kind from which the beneficiary had been exempted.

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Article 1100 of the French General Tax Code

The fixed procedural fee referred to in 2° of Article 1018 A, payable for decisions rendered pursuant to the article 778 of the code of criminal procedure, for the rectification of entries made in criminal records, is liquidated as a debit.

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Article 1109 of the French General Tax Code

The costs of proceedings for revision of criminal and correctional trials, made after the admissibility judgment, are advanced by the Treasury. If the final revision judgment or ruling pronounces a conviction it makes the convicted person liable for reimbursement of costs to the State and to the applicants for revision, if any. The applicant for review who is unsuccessful in his proceedings is ordered to pay all costs.

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Article 1112 ter of the French General Tax Code

In the absence of available resources, the registration duties payable on the deeds and procedures required to obtain the decision declaring the estate vacant and to manage the estates mentioned in the Chapter V of Title I of Book III of the Civil Code.

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Article 1115 of the French General Tax Code

Subject to the provisions of article 1020, acquisitions of real estate, goodwill and shares in real estate companies made by taxable persons within the meaning of article 256 A are exempt from transfer duties and taxes when the purchaser undertakes to resell within five years. In the event of successive acquisitions by persons mentioned in the first paragraph, the time limit given to the first purchaser applies to each of…

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Article 1116 of the French General Tax Code

Deeds of deposit, in the minutes of a notary, of private deeds of sale, exchange and division of real estate or real estate rights, where the sums and values of any kind set out in the deeds deposited and liable to the proportional duty do not exceed €75, are registered free of charge.

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Article 1119 of the French General Tax Code

Until the reconstitution or restitution of the registers has been carried out, notarial acts which, at the termes de l’article 46 du code civil, peuvent suppléer tous les actes de l’état civil dont les originaux ont été détruis ou sont disparus par suite d’un sinistre ou de faits de guerre, sont, sous réserve des dispositions du 3° de l’article 679 of this code, are exempt from registration duties and exempt,…

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Article 1122 of the French General Tax Code

All deeds that it is necessary to reconstitute following a disaster or acts of war, as well as all procedural formalities having this reconstitution as their object, are, subject to the provisions of 3° of Article 679, exempt from registration duties and, dispensed, where applicable, from the formality unless, as far as reconstituted deeds are concerned, the duties applicable to the original deed have not been paid. No registration penalty…

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