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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title IV: Registration, land registration, stamp duty, wealth tax, property tax | Chapter 1: Registration duties and land registration tax | Section III: Miscellaneous obligations | I: Obligations of taxpayers and public and ministerial officers | B: Obligations of public and ministerial officers | 2: Other obligations | 3°: Informing the parties of the existence of sanctions. Affirmation of sincerity | Article 863 of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title IV: Registration, land registration, stamp duty, wealth tax, property tax
      - Chapter 1: Registration duties and land registration tax
        Section III: Miscellaneous obligations
        I: Obligations of taxpayers and public and ministerial officers
        B: Obligations of public and ministerial officers
        2: Other obligations
        3°: Informing the parties of the existence of sanctions. Affirmation of sincerity

Article 863 of the French General Tax Code

Article 863 of the French General Tax Code

November 7, 2023
7:13 pm

The notary who receives a deed of sale, exchange or division is required to inform the parties of the existence of the penalties laid down by articles 850 and 1837.

Express mention of this information is made in the deed.

Original in French 🇫🇷

Article 863

Le notaire qui reçoit un acte de vente, d’échange ou de partage est tenu d’informer les parties de l’existence des sanctions édictées par les articles 850 et 1837.

Mention expresse de cette information est faite dans l’acte.

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