The repayment by the purchaser of the debt obligation of current account held by the transferor on the transferred company does not form part of the capital gain on the sale of shares (CAA Versailles 3rd March 2020, n° 19VE00113, Company Croë Switzerland)

- Cour administrative d'appel de Versailles 3 mars 2020, n°19VE00113, sur renvoi de cassation de l'affaire Société Croë Suisse
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- Nouveau rebondissement dans l’affaire Société Croë Suisse, Revue de droit fiscal, n°21, 22 mai 2020
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