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Article 866 of the French General Tax Code

With the exception of deeds in criminal matters and deeds from lawyer to lawyer, bailiffs are required to draw up their deeds and minutes in two originals; one, exempt from all tax formalities, is given to the party or his representative and the other is kept by the bailiff, under conditions that are laid down by a decree in the Council of State. As an exception to the provisions of…

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Article 867 of the French General Tax Code

I. – Notaries, bailiffs, clerks and secretaries of central administrations shall keep columnar directories, on which they shall enter, day by day, and in order of number, namely: 1° Notaries, all deeds they receive; 2° Bailiffs, all deeds of their ministry; 3° Clerks, all deeds and judgments which, under the terms of this code, must be recorded on the minutes as well as the minutes mentioned in 6° of 2…

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Article 868 of the French General Tax Code

In addition to their obligations under Article 867, bailiffs and court clerks shall keep, in a register, listed and initialled under the conditions provided for in the second paragraph of III of Article 867, columnar directories in which they shall enter, day by day, without blanks or spaces and in numbered order, all deeds, judgments and rulings that are exempt from the formality of registration. Each article in the register…

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Article 870 of the French General Tax Code

The designation of buildings, according to current cadastral data, is compulsory in all deeds and private sub-seeds, or judgments transferring, declaring, constituting or extinguishing ownership or rights in rem in immovable property.

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Article 871 of the French General Tax Code

Moveables, effects, merchandise, wood, fruit, crops and all other movable objects may only be sold publicly and by auction, in the presence and through the ministry of public officers with authority to do so, or by sworn merchandise brokers or declared operators of voluntary sales of movable property by public auction.

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Article 873 of the French General Tax Code

Each item awarded is entered immediately in the minutes, the price written in full and drawn off the line in figures. Each session is closed and signed by the public officer, the sworn goods broker or the person authorised to conduct the sale. When a sale takes place as a result of an inventory, this is mentioned in the minutes, with an indication of the date of the inventory, the…

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Article 876 of the French General Tax Code

Sworn merchandise brokers who conduct public sales of wholesale merchandise or pledged items, under the conditions provided for by articles L. 322-8 to L. 322-16 of the Commercial Code and by the second paragraph of Article 2346 of the Civil Code, comply with the above provisions, concerning public sales of movable property.

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Article 877 of the French General Tax Code

The granting of an exemption from land registration tax, when it is correlative to an exemption from registration fees, is subject either to the production of a certificate issued by the public accountant attesting that the regular evidence of this exemption has been provided to him, or, if land registration is required before registration, to the submission of a copy, certified by the public or ministerial officer or by the…

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Article 878 of the French General Tax Code

The services responsible for land registration are responsible for: 1° Carrying out the civil formalities prescribed for the registration of liens and mortgages and other rights over immovable property; 2° Carrying out the merged formality of land registration and registration referred to in article 647 ; 3° Of the collection of taxes and the contribution provided for in article 879 payable on the occasion of the formalities provided for in…

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