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The Directorate General for Legal Certainty and Public Faith has ruled on an appeal against a registrar's refusal to register a sale and purchase deed. The resolution examines the validity of a condition precedent stating that if an administrative milestone is not met within 48 months, the sale and purchase will be automatically perfected (Facts I and III). The case highlights the tension between corporate freedom of contract and the registrar's assessment regarding the nature of agreed conditions.
The tax team reviews your specific situation.
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