Real Estate Transfer Tax on Assignment of Real Estate Claim
Sintesi Legislator
Generato dall'IAThe case concerns the application of real estate transfer tax (droits de mutation) to the assignment of a claim, where the underlying asset involved was real estate, and the assignment was subject to the specific conditions of the relevant tax law provision. The court determined that the assignment of the claim was indeed subject to the real estate transfer tax because the underlying right transferred was a right in immovable property, as defined and governed by the applicable legal provisions regarding the transfer of such assets, regardless of the form of the transaction as a claim assignment.
Regesto Legislator
Generato dall'IAReal Estate Transfer Tax on Assignment of Real Estate Claim: The court determined that the assignment of the claim was indeed subject to the real estate transfer tax because the underlying right transferred was a right in immovable property, as defined and governed by the applicable legal provisions regarding the transfer of such assets, regardless of the form of the transaction as a claim assignment.
Parole chiave
Generato dall'IADecisioni correlate
Generato dall'IATesto completo
A/4243/2005
### [DCRI/1/2008](/apps/decis/fr/dccr/show/1602211) du 28.01.2008 ( ICC ) , ADMIS
Descripteurs :
CESSION DE CRÉANCE(CO); DROITS DE MUTATION
Normes :
LDE.91
[](/apps/decis/fr/dccr/file/2008/0000/DCRI_000001_2008_A_4243_2005.pdf)
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