Decisions of the Court of Cassation dated February 14, 2024

On February 14, the Court of Cassation issued several rulings in which it states:

- the transfer tax exemption provided for in Article 1115 of the General Tax Code in the event of a commitment to resell a property within 5 years or 2 years. The Court states that the period begins on the date of acquisition of the property: Cass. com., Feb. 14, 2024, No. 22-17.541, Published

- Classification of bonds redeemable in shares (ORA) as business assets: Commercial Court of Cassation, Feb. 14, 2024, No. 22-14.080, Published; Commercial Court of Cassation, Feb. 14, 2024, No. 22-16.954, Published