Contents
Feature - The dismemberment of real estate ownership
- Disposals of dismembered property: how to determine the person liable for the tax and the tax base? p. 2
- Regulatory issues regarding the dismemberment of financial securities p. 4
- The need to identify the person legally liable for property tax in the event ownership is split p. 5
- Property investment in bare ownership: what investment profile? p. 6
- Clauses incompatible with building leases: the qualification of the contract now prevails over the clause p. 8
- VAT scheme applicable to real dismembered property rights: the complexities of bare ownership p. 9
News
- Taxation of individuals: will the housing stimulus plan lead to the rapid and massive release of building land? p. 10
- The decree implementing the "Pinel" Act of 3 November 2014 p. 11
- Illegal clauses in commercial leases are now deemed to be unwritten p. 12
