Real property tax reforms introduced by Finance Law 2004

Journal
Lazarski, H.
France
European Taxation 2004 (Volume 44), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.