French General Tax Code
In forceNotwithstanding the provisions of
article 1840 C, where the registration duties or land registration tax and similar taxes, relating to judgments handed down in court which must be registered on the minutes, deeds and minutes of sale of catches and ships or breakage of ships and administrative deeds, have not been recorded in the hands of the registrars and the administrative authorities within the time limits prescribed for registration or the merged formality, recovery shall be pursued against the parties who shall, in addition, bear the increase provided for in 1 of
Article 1728.
To this end, registrars and administrative authorities shall provide tax agents, within ten days of the expiry of the time limits, with extracts certified by them of deeds, minutes and judgments, the duties or taxes of which have not been remitted to them by the parties, under penalty, for each deed, minute and judgment, of the fine provided for in 1 of
Article 1729 B, and to be, in addition, personally obliged to pay the duties or taxes and penalties due.
They are issued with a receipt, on plain paper, for these extracts. This receipt will be entered in their register.
