Novembre 2016
In the case of a sale between two French real estate companies (sociétés civiles) of the usufruct of a building for a period depending on the date of death of the partners, the Paris Court of Appeal ruled that the value to be used for calculating the selling tax is the value resulting from the sliding scale of article 669 of the French tax code (CGI) and not the price expressed in the deed.
Pascal JULIEN SAINT-AMAND, Althémis Paris notaire, specifies on this occasion that the application of taxation on a flat rate basis is the position that seems most defendable.
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Althémis Paris
Pascal JULIEN SAINT-AMAND is a partner Civil Law notary in Paris and Chairman of the Althémis Group.
Doctor of French and European law, after a career as a tax lawyer, he joined in 1993 the notarial profession to which he had a long family tradition. He has developed a high level expertise in wealth management, and in particular in estate planning for company directors.
He writes on these subjects in numerous books published by Éditions Francis Lefebvre: Pactes d’actionnaires et engagements Dutreil, Mémentos Patrimoine et Droit de la Famille, Les holdings, Stock-options et attributions gratuites d’actions.
He is a lecturer at Paris Dauphine University and the ESCP Business School. He is a member of the FNDP legal committee.
Stéphanie BOHUON
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