Immovable property definitions clarify inclusion of land, buildings, ancillary movables and non sale transactional rights under tax rules.

Definitions of immovable property treat any land (excluding agricultural land in some provisions) and any building or part of a building as immovable property, and include, where transferred together, machinery, plant, furniture, fittings or other things as part of the immovable property; the term also covers rights in or with respect to land or buildings, including rights arising from transactions other than sale, exchange or lease such as membership, share acquisition in cooperatives or agreements.

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