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Article 857 of the French General Tax Code

Whenever a judgment is rendered on a registered document, the judgment or award shall mention this and state the amount of duty paid, the date of payment and the name of the public service where it was paid; in the event of omission and in the case of a deed subject to formality within a specified period, the competent public accounting officer shall demand the fee if the deed has not been registered in his department, unless restitution is made, within the prescribed period, if it is subsequently shown that the deed on which the judgment was given has been registered.

Original in French 🇫🇷
Article 857

Toutes les fois qu’une condamnation est rendue sur un acte enregistré, le jugement ou la sentence arbitrale en fait mention et énonce le montant du droit payé, la date du paiement et le nom du service public où il a été acquitté ; en cas d’omission et s’il s’agit d’un acte soumis à la formalité dans un délai déterminé, le comptable public compétent exige le droit si l’acte n’a pas été enregistré dans son service, sauf restitution, dans le délai prescrit, s’il est ensuite justifié de l’enregistrement de l’acte sur lequel le jugement a été prononcé.

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