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Art. 2 Loi concernant la perception de droits de mutation sur les transferts immobiliers (LDMI), du 20 novembre 1991 - Définition
6 Finances - 63 Contributions publiques - 635 Lods - CHAPITRE PREMIER Dispositions générales
Art. 2 Loi concernant la perception de droits de mutation sur les transferts immobiliers (LDMI), du 20 novembre 1991 · Définition
[2] Constitue un transfert, au sens de la présente loi, l'exécution de tout acte juridique ou combinaison d'actes juridiques, quelle qu'en soit la forme, ayant pour effet de conférer la propriété à un tiers, juridiquement ou économiquement.
Décisions judiciaires appliquant cette disposition (4)
CDP.2012.357 · ne (Art. 2 LDMI)
Tax Authority v. Co-Owners of Gifted Property Division
Cited in the reasoning to establish the general requirement of a 'transfer' subject to lods, which the court concluded was not met by the division of common property under the specified conditions.
CDP.2011.79 · ne (Art. 2 LDMI)
Taxation of Share Transfer in Real Estate Company vs. Real Estate Transfer Duty Law
The court examined the definition of a 'transfer' under this article, particularly its second paragraph (abrogated), to determine if share transfers were covered.
CDP.2011.80 · ne (Art. 2 LDMI)
Real Estate Share Transfer Duty Legality Challenge
The court assessed the scope of the transfer definition but ultimately relied on Article 3 to exclude the transaction from real estate transfer duties.
CDP.2011.80 · ne (Art. 2 al. 2 LDMI)
Real Estate Share Transfer Duty Legality Challenge
The court discussed the legislative history concerning the suppression of this paragraph regarding the transfer of securities.