26 JULY 2016
The Lupa ruling: new tax uncertainty regarding sales of real estate companies!
The subject is a quite difficult one as it involves the application of the Quémener ruling1 to restructuring operations carried out after the acquisition of an SCI [société civile immobilière, real estate partnership] (or an SNC [société en nom collectif, partnership]) that is not subject to Corporate Income Tax (CIT) where there is a deferred capital gain on the real estate assets it owns.> Read more ...
- The Lupa ruling: new tax uncertainty... 26/07/2016
- Pierre Appremont joins Kramer Levin 17/06/2016
- VAT and compensation for early cancellation of a lease 14/06/2016
- Additional tax of 0.60% in Ile-de-France region 07/06/2016
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