France: Real Property Tax Reforms introduced by Finance Law 2004

• Autores: Henry Lazarski
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 2-3, 2004, págs. 116-120
• Idioma: inglés
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• Resumen

  • Discusses the changes introduced by the Finance Law for 2004 in the taxation of capital gains realized by individuals in respect of the sale of real property or shares of non-quoted real property companies.