taxe sur la valeur ajoutée – TVA baux constitutifs de droits réels maintien de l'option art. 260, 5° CGI

This written question concerns the application of Value Added Tax (VAT) to leases that create real rights. It specifically asks about maintaining the option for VAT in such cases, referencing Article 260, point 5 of the French General Tax Code (CGI). This affects businesses and individuals involved in real estate transactions where leases grant real rights, potentially impacting their VAT obligations and choices.