Criminal prosecution for

This decision sheds important light on your property law. Here is what it changes for you.

The situation

The criminal prosecution for wilful concealment of sums liable to tax and the administrative procedure for determining the basis and extent of the tax assessments are, by their nature and purpose, different and independent from one another (1). A judgment does not justify its conviction decision when it declares a defendant guilty of wilful concealment of sums liable to various direct taxes and value added tax, basing the existence of such concealment solely on the assessments which the tax authority was led to make, under its own procedures for establishing tax base values with a view to ex officio reassessment (2).

What the law says

This decision confirms the fundamental principles of property law.

Key takeaways

• Strictly comply with the statutory time limits for appeals
• Keep all your supporting documents (title deeds, instruments, correspondence)
• Be proactive: preventive advice always costs less than litigation

For an analysis of your situation: 30-minute consultation at €45 with Maître Zakine.