French update: The Hallminster case and the UK treaty

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French update: The Hallminster case and the UK treaty

September 18 2004

In the Hallminster decision (Case 250328), rendered on February 25 2004, the French Supreme Administrative Court had to decide whether a capital gain realized by a company resident in the UK from the sale of a majority shareholding in a civil company running a vineyard in France was subject to tax in France

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