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Article 881 of the French General Tax Code

I. – The contribution from which the registrations of liens or mortgages required by the State have been exempted is due when they are cancelled.

II. – In the event of acquiescence by the debtors, the enforcement statements provided for in Article 85 of Decree No. 62-1587 of 29 December 1962 on the general regulations governing public accounting carry a mortgage.

Under the same conditions, statements of enforceability issued for the recovery of debts owed by national public establishments are considered to be genuine judgments carrying a mortgage.

The registration is made, where applicable, in the name of the Treasury, pursued and carried out by its legal agent.

Original in French 🇫🇷
Article 881

I. – La contribution dont ont été exonérées les inscriptions de privilège ou d’hypothèque requises par l’Etat est due lors de leur radiation.

II. – En cas d’acquiescement des débiteurs, les états exécutoires prévus à l’article 85 du décret n° 62-1587 du 29 décembre 1962 portant règlement général sur la comptabilité publique emportent hypothèque.

Dans les mêmes conditions, les états exécutoires émis pour le recouvrement des créances des établissements publics nationaux sont considérés comme de véritables jugements emportant hypothèque.

L’inscription est prise, le cas échéant, au nom du Trésor public, poursuites et diligences de son agent judiciaire.

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