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Fiscalité du patrimoine culturel immobilier

Jean-Raphael Pellas ()
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Jean-Raphael Pellas: IEDP - Institut d'Etudes de Droit Public - Université Paris-Saclay

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Abstract: The proliferation of financial crises has led the strategic state to shift its public policy toward monumental heritage in favor of increasing support for civil society. Tax incentives remain the preferred instrument for supporting the objectives inherent in the conservation and enhancement of cultural and natural heritage. In this vein, increasing financialization accompanies this public policy.

Date: 2025-07-10
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Published in L'harmattan, 296 p., 2025, 978-2-336-53883-9

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