Article 1840 G ter of the French General Tax Code
November 7, 2023
I. – Where an exemption from or reduction in registration duties, land registration tax or additional tax on registration duties or land registration tax has been obtained in return for compliance with a commitment or the production of a justification, failure to comply with the commitment or to produce the justification shall result in the obligation to pay the duties from which the transfer has been exempted. The duties, plus…
