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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 | 4°: Statements of expenses. Indication of the amount of duties paid to the Treasury | Article 865 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
        4°: Statements of expenses. Indication of the amount of duties paid to the Treasury

Article 865 of the French General Tax Code

Article 865 of the French General Tax Code

November 7, 2023
7:11 pm

Statements of costs drawn up by lawyers, bailiffs, court clerks, notaries commissioned must show separately, in a special column and for each disbursement, the amount of duties of any kind paid to the Treasury.

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Original in French 🇫🇷

Article 865

Les états de frais dressés par les avocats, huissiers, greffiers, notaires commis doivent faire ressortir distinctement, dans une colonne spéciale et pour chaque débours, le montant des droits de toute nature payés au Trésor.

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