Il convient de rappeler, à cet égard, que, dans le cadre des transactions de caractère onéreux, mais dont la contrepartie effective dépend d'incidents futurs comme d'un laps de temps, la Cour a déjà jugé que la base d'imposition convient d'être définie en fonction, notamment, de l'intérêt encouru sur une période de sursis de paiement, non encore connu lors de la conclusion de la transaction taxable.
It should be borne in mind in this regard that, in the case of transactions which are effected for consideration but the actual consideration for which depends on future factors such as passage of time, the Court has already ruled that the taxable amount must be defined on the basis of, in particular, the interest accrued over a deferred payment period, which was not yet known when the taxable transaction was concluded.
