3: Other sanctions and measures

Articles in this section · 8

1840 B1840 C1840 D1840 E1840 F1840 G1840 G bis1840 G ter

Article 1840 G

French General Tax CodeIn force
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Updated 7 Nov 2023

I. - In the event of a breach of the undertaking given by a forestry group under the conditions provided for in 3° of 1 of Article 793 for the improvement of the production and land structure of French forests, this group and its successors are jointly and severally liable with the donees, heirs, legatees or their universal successors to pay, on first demand, the additional registration duty, and, in addition, an additional duty equal respectively to 30%, 20% and 10% of the reduction granted depending on whether the breach is noted before the expiry of the tenth, twentieth or thirtieth year following the transfer.

II. - In the event of a breach of the rules of enjoyment which he has undertaken to follow under the conditions provided for in b of 2° and 7° of 2 of article 793, the heir, donee or legatee, or their successors in title, are required to pay on first demand the additional registration duty or land registration tax and, in addition, an additional duty or tax equal respectively to 30%, 20% and 10% of the reduction granted depending on whether the breach is noted before the expiry of the tenth, twentieth or thirtieth year.

II bis. - In the event of a breach of the undertaking provided for in b of 3 of article 793, and up to the amount of the breach established, the heir, the donee or the legatee, or their successors, are required to pay on first demand the additional registration duty and, in addition, an additional duty equal, respectively, to 30%, 20% and 10% of the reduction granted depending on whether the breach is established before the expiry of the tenth, twentieth or thirtieth year.

III. - For the application of I and II, where the breach or infringement relates to part of the property, the additional registration duty and the additional registration duty shall be recalled up to the ratio between the surface area in respect of which the breach or infringement was found and the total surface area of the property in respect of which the undertaking was given. Subject to the application of the sixth paragraph of 2° and the fifth paragraph of 7° of 2 of article 793, the undertaking continues on the other properties.

IV. - The offences referred to in I and II are recorded in official reports drawn up by the engineers, technicians and State agents responsible for forests.

Mariela Petrova

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Mariela Petrova

Mariela Petrova

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