In a decision dated 20 July 2017 (n°16VE00301), the Versailles Administrative Court of Appeal recognised that a company was entitled to assess the basis for computation of the technical loss
Henry Billard
France
Extension of the favourable regime applicable to capital gains on the disposal of professional premises to be turned into housings
In the framework of the fight against the housing crisis, article 210 F of the French tax code provided for a favourable tax regime under which the net capital gain
Beneficial owners to be treated as shareholders for the purpose of the French 3% tax on real estate
In a recent case law from the commercial chamber of the French Supreme Court (n°15-14528, SCI Katzoo) relating to a Luxembourg company with legal shareholders distinct from its beneficial owners,