Taxes and duties - cc 1994-11-08

Application pratique:

This case law confirms that such undisclosed pre-sale works can affect the property's legal and tax status. The buyers should immediately gather the notarial deed, preliminary contract, and any evidence of the renovations. They must seek legal advice fast, as strict appeal deadlines apply if they wish to challenge the sale or claim compensation. Preventive consultation with a lawyer before buying could have uncovered the issue and saved litigation costs.

Application pratique:

The decision underscores that the timing of renovation works relative to the deed directly impacts capital gains tax liability. The landlord should compile all notarial deeds, invoices, and correspondence with the SCI. If they dispute the tax reassessment, they must lodge an appeal within the statutory two-month period after receiving the notice. Proactively consulting a tax lawyer before undertaking such works would have clarified the tax implications and helped structure the transaction properly.

Application pratique:

The ruling highlights that any alteration affecting common areas requires prior consent from the co-ownership assembly. The aggrieved co-owners should immediately check the co-ownership regulations for such authorisations. They must collect all relevant documents, including building plans and minutes from meetings, and consider sending a formal notice to the owner. Engaging a lawyer early can help enforce the rules without resorting to costly litigation, as preventive action is consistently cheaper and more effective.