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Article 981 of the French General Tax Code

Unless otherwise provided, the rules relating to the control and litigation of registration duties apply to the tax on real estate wealth.

Original in French 🇫🇷
Article 981

Sauf dispositions contraires, les règles relatives au contrôle et au contentieux des droits d’enregistrement s’appliquent à l’impôt sur la fortune immobilière.

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