The voluntary sale of a property to satisfy a project of public interest, without waiting for expropriation, can cause a tax adjustment, ruled the Court of Cassation.
This is the case when the sale involves property that was acquired with reduced inheritance or gift tax.
An owner, who had sold to the municipality a land leased to a farmer under a long-term rural lease, had been the subject of a tax adjustment.
The…
Reference-www.leprogres.fr