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Article 654 of the French General Tax Code

Documents under private signature other than those referred to in Article 652 and deeds executed in foreign countries may be registered in all tax departments without distinction.

Original in French 🇫🇷
Article 654

Les actes sous signature privée autres que ceux visés à l’article 652 et les actes passés en pays étrangers peuvent être enregistrés dans tous les services des impôts indistinctement.

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