Article 1696 of the French General Tax Code
November 7, 2023
The detailed rules for the application of the provisions contained in this section shall be laid down by ministerial order (1).
The detailed rules for the application of the provisions contained in this section shall be laid down by ministerial order (1).
The payment of duties, taxes, contributions or levies mentioned in articles 568,1559 and 1613 bis of this code and in article L. 245-7 of the Social Security Code, the total due amount of which exceeds €50,000, must be made by transfer directly to the Treasury account opened with the Banque de France. Operators subject to the obligation to make a remote declaration provided for in VII of article 1649 quater…
The method of collection by exercise or subscription, is determined by ministerial orders in establishments subject to the tax established by the articles 1559 et 1560.
Duties on deeds and those on transfers by death shall be paid before registration, land registration or merged formality is carried out, at the rates and quotas regulated by this code. No one may mitigate or defer payment under the pretext of a dispute over the quota, or for any other reason whatsoever, except to bring an action for restitution if necessary. In the absence of prior payment of the…
No public authority, nor the tax authorities, nor their servants, may suspend or cause to be suspended the collection of registration duties, land registration tax and the penalties incurred without becoming personally liable.
When it is necessary to request in several departments responsible for land registration, either the registration of the same deed not giving rise to the merged formality and subject to the land registration tax at the fixed rate, or that of the same court decision subject to the tax at the same rate, or the registration of conventional or court mortgages guaranteeing the same debt, the land registration tax and…
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…
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…
The fees for deeds to be registered or submitted to the merged formality shall be paid, namely: 1° By notaries, for deeds executed before them; 2° By bailiffs and others with power to effect service of process for those of their ministry; 3° By court clerks, for deeds and judgments, except in the case provided for by article 1840 D, and those executed and received at the registries; 4° By…
Court clerks are personally liable for payment of duties only in the cases provided for by article 1840 C. They continue to enjoy the option granted by article 1840 D for the judgments and acts set out therein.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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