{"id":381,"date":"2018-09-12T11:57:03","date_gmt":"2018-09-12T09:57:03","guid":{"rendered":"https:\/\/www.terresa-avocats.com\/cas-concrets\/"},"modified":"2019-05-06T14:27:53","modified_gmt":"2019-05-06T12:27:53","slug":"concrete-cases","status":"publish","type":"page","link":"https:\/\/terresa-avocats.com\/en\/concrete-cases\/","title":{"rendered":"Concrete Cases"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;full_width&#8221; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221;][vc_column][rev_slider_vc alias=&#8221;cas-concrets-en&#8221;][\/vc_column][\/vc_row][vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;full_width&#8221; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221; z_index=&#8221;&#8221; css=&#8221;.vc_custom_1538643900027{padding-top: 90px !important;}&#8221;][vc_column][vc_column_text el_class=&#8221;cas-concrets-introduction&#8221;]<\/p>\n<p style=\"text-align: center;\">For many years, the TERR\u00c9SA lax firm has chosen to devote itself exclusively to the agricultural sector.<br \/>\nOur experience has convinced us of the need for a global vision of our clients\u2019 issues. TERR\u00c9SA has set up a multidisciplinary team with expertise in the various aspects of rural and taxation law.<br \/>\nThis global approach has led us to set up a methodology and specific support to ensure appropriate case management.<\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;grid&#8221; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221; css=&#8221;.vc_custom_1538644123764{padding-top: 80px !important;}&#8221; z_index=&#8221;&#8221; el_class=&#8221;cas-concret-interventions&#8221;][vc_column][vc_column_text]<\/p>\n<h2>FREE OF CHARGE TRANSFER<\/h2>\n<p>[\/vc_column_text][vc_separator type=&#8221;normal&#8221; color=&#8221;#bfa670&#8243; up=&#8221;13&#8243; down=&#8221;28&#8243;][vc_column_text]Mr. and Mrs. X, winegrowers and olive growers, have divided their activities in several companies. They have two children who have been working on the estate for many years. The parents\u2019 wish was to perpetuate the family business and to give the farm to their descendants. This project involved a tax costs estimate which proved to be very significant and like to call into question a free of charge transfer. A reorganisation study was carried out to determine the most appropriate transfer scheme and resulted in a very significant reduction in the taxes due (total exemption from capital gains \/ transfer taxes representing 6% of the value of the assets compared with 30% at the outset).[\/vc_column_text][vc_column_text css=&#8221;.vc_custom_1557145609380{padding-top: 40px !important;}&#8221;]<\/p>\n<p style=\"text-align: center;\"><a class=\"btn\" href=\"\/en\/contact\/\">Contact us<\/a><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;grid&#8221; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221; css=&#8221;.vc_custom_1538644114565{padding-top: 70px !important;}&#8221; z_index=&#8221;&#8221; el_class=&#8221;cas-concret-interventions&#8221;][vc_column][vc_column_text]<\/p>\n<h2>TRANSFER SUBJECT TO PAYMENT<\/h2>\n<p>[\/vc_column_text][vc_separator type=&#8221;normal&#8221; color=&#8221;#bfa670&#8243; up=&#8221;13&#8243; down=&#8221;28&#8243;][vc_column_text]Mr. Y, owner and manager of a vineyard and agro-tourism activity, all within an operating company subject to income tax. Mr. Y wanted to sell and retire, raising two questions for him:<\/p>\n<ul>\n<li>Net gain after taxes \/ social contributions;<\/li>\n<li>Application of any exemption schemes on capital gains, in full tax security.<\/li>\n<\/ul>\n<p>The study carried out made it possible to identify the applicable exemption mechanisms and to decide on a sale strategy, in the case in point, the sale of assets and not of shares. The savings achieved are of about 80%.[\/vc_column_text][vc_column_text css=&#8221;.vc_custom_1557145624961{padding-top: 40px !important;}&#8221;]<\/p>\n<p style=\"text-align: center;\"><a class=\"btn\" href=\"\/en\/contact\/\">Contact us<\/a><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;grid&#8221; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221; css=&#8221;.vc_custom_1538644114565{padding-top: 70px !important;}&#8221; z_index=&#8221;&#8221; el_class=&#8221;cas-concret-interventions&#8221;][vc_column][vc_column_text]<\/p>\n<h2>SALES \/ ACQUISITION<\/h2>\n<p>[\/vc_column_text][vc_separator type=&#8221;normal&#8221; color=&#8221;#bfa670&#8243; up=&#8221;13&#8243; down=&#8221;28&#8243;][vc_column_text]Mr. and Mrs. A, cattle farmers, are retiring and want, in the absence of children interested in the recovery, to sell all the assets including built and unbuilt farm buildings. A neighbouring farmer, Mr. B, came forward. An agreement has been reached between the parties. The definition of a strategy and support for the client made it possible for Mr. B to ensure the acquisition while understanding, in particular, SAFER issues and structural inspection.[\/vc_column_text][vc_column_text css=&#8221;.vc_custom_1557145636065{padding-top: 40px !important;}&#8221;]<\/p>\n<p style=\"text-align: center;\"><a class=\"btn\" href=\"\/en\/contact\/\">Contact us<\/a><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;grid&#8221; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221; css=&#8221;.vc_custom_1538644114565{padding-top: 70px !important;}&#8221; z_index=&#8221;&#8221; el_class=&#8221;cas-concret-interventions&#8221;][vc_column][vc_column_text]<\/p>\n<h2>SOCIAL<\/h2>\n<p>[\/vc_column_text][vc_separator type=&#8221;normal&#8221; color=&#8221;#bfa670&#8243; up=&#8221;13&#8243; down=&#8221;28&#8243;][vc_column_text]Mr. X is engaged in horticultural production within a company of which he is the manager. A new trading activity has been created. In particular, the following questions arose: affiliation scheme (agricultural\/non-farming), status (employee or self-employed), contribution base (remuneration\/dividends), etc. The analysis carried out made it possible to identify a certain number of irregularities and then to make secure and optimal recommendations in relation to the new activity and the legal organisation adopted.[\/vc_column_text][vc_column_text css=&#8221;.vc_custom_1557145648181{padding-top: 40px !important;}&#8221;]<\/p>\n<p style=\"text-align: center;\"><a class=\"btn\" href=\"\/en\/contact\/\">Contact us<\/a><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;grid&#8221; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221; css=&#8221;.vc_custom_1538644150789{padding-top: 70px !important;padding-bottom: 130px !important;}&#8221; z_index=&#8221;&#8221; el_class=&#8221;cas-concret-interventions&#8221;][vc_column][vc_column_text]<\/p>\n<h2>RURAL LEASES<\/h2>\n<p>[\/vc_column_text][vc_separator type=&#8221;normal&#8221; color=&#8221;#bfa670&#8243; up=&#8221;13&#8243; down=&#8221;28&#8243;][vc_column_text]Mrs. Z, a cereal farmer, who holds a rural lease, has built a storage building with the agreement of her landlord. As the building, which Mrs. Z claims to own, is no longer being used to its full capacity, she has planned to rent part of it to a neighbour. After verification and assessment, in the absence of a specific provision in the lease and since the lease had been renewed in the meantime, the building became the property of the lessor by acquisition. Also, any rental of a part of this building to the neighbour would be interpreted as a prohibited sublease entailing the risk of termination of the entire lease (40 ha in addition to the building). The project has been dropped.[\/vc_column_text][vc_column_text css=&#8221;.vc_custom_1557145660455{padding-top: 40px !important;}&#8221;]<\/p>\n<p style=\"text-align: center;\"><a class=\"btn\" href=\"\/en\/contact\/\">Contact us<\/a><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;full_width&#8221; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221;][vc_column][rev_slider_vc alias=&#8221;cas-concrets-en&#8221;][\/vc_column][\/vc_row][vc_row css_animation=&#8221;&#8221; row_type=&#8221;row&#8221; use_row_as_full_screen_section=&#8221;no&#8221; type=&#8221;full_width&#8221; angled_section=&#8221;no&#8221; text_align=&#8221;left&#8221; background_image_as_pattern=&#8221;without_pattern&#8221; z_index=&#8221;&#8221; css=&#8221;.vc_custom_1538643900027{padding-top: 90px !important;}&#8221;][vc_column][vc_column_text el_class=&#8221;cas-concrets-introduction&#8221;] For many years, the TERR\u00c9SA lax firm has chosen to devote itself exclusively to&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"full_width.php","meta":{"footnotes":""},"class_list":["post-381","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Concrete Cases - Cabinet d&#039;avocats TERR\u00c9SA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/terresa-avocats.com\/en\/concrete-cases\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Concrete Cases - Cabinet d&#039;avocats TERR\u00c9SA\" \/>\n<meta property=\"og:description\" content=\"[vc_row css_animation=&#8221;&#8221; 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