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Article 1682 of the French General Tax Code

The roll, duly assessed, is enforceable not only against the taxpayer entered on it, but also against his representatives or assigns.

Original in French 🇫🇷
Article 1682

Le rôle, régulièrement mis en recouvrement, est exécutoire non seulement contre le contribuable qui y est inscrit, mais contre ses représentants ou ayants cause.

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