GENERAL TAX CODE, CGI
11 °: Expropriation and easements for public utilit
(Edition of July 1, 1979))
(Law n ° 2004-1485 of December 30, 2004 art. 95 Amending Finance I d 2004 Official Journal of December 31, 2004 in force on January 1, 2006) I Plans, minutes, certificates, service, contracts and other acts made under Title I and Chapter I of Title II of the Code of Expropriation for Public Utility, are exempt from the formality of registration, with the exception of court decisions, sales contracts, deeds fixing compensation and receipts, which, where applicable, are subject to registration free of charge or to the merged formality referred to in the article 647.
No fee is charged for the execution of the land registration formality.
II The provisions of I are applicable:
1 ° To all acts or contracts relating to the acquisition of land, even closed or built, pursued in execution of a regularly approved alignment plan for the opening, recovery, widening of streets or public places, municipal roads and rural roads;
2 ° To all deeds and contracts relating to land acquired for public roads by simple road measure, under the conditions provided for by the decree of March 26, 1852 relating to the streets of Paris;
3 ° Plans, minutes, certificates, judgments, contracts, receipts and other acts relating to the establishment of easements provided for by the legislation in force on electricity and gas.
Note: Law 2004-1485 2004-12-30 art. 95 IV: These provisions apply to agreements concluded and acts entered into from January 1, 2006 when they are compulsorily declared or subject to the registration formality, and in other cases, when their voluntary presentation to the formality occurs. from that date. NOTE: Law 2005-845 2005-07-26 art. 165 II:
In all legislative and regulatory texts, the references made to judicial reorganization and the reorganization plan are replaced, respectively, by references to safeguard or reorganization procedures, and to safeguard or reorganization plans. References to the continuation plan are replaced by references to safeguard or receivership plans.