Property Tax Payable
Droit Immobilier

Property Tax Payable

📅 Décision du 09 November 2004⚖️ Cour de cassation👁️ 2 vues📖 2 min de lecture

The property tax must be paid by the person who receives the income from the property. Where a Court of Appeal cancels a contract for the sale of real property, orders restitution to the seller property investment company and repayment of the price to the purchasers, it cannot order the notary who drafted the deed, jointly and severally with that SCI, to pay the amount of taxes to the purchasers, whom it finds to have acted in good faith and to have been able to behave as owners and to retain the rent collected until the summons.

Reference decision: cc • N° 01-16.382 • 2004-11-09 • Consult the decision →

This decision provides important insight into your property rights. Here's what changes for you.

The situation

The property tax must be paid by the person who receives the income from the property. Where a Court of Appeal cancels a contract for the sale of real property, orders restitution to the seller property investment company and repayment of the price to the purchasers, it cannot order the notary who drafted the deed, jointly and severally with that SCI, to pay the amount of taxes to the purchasers, whom it finds to have acted in good faith and to have been able to behave as owners and to retain the rent collected until the summons.

What the law says

This decision confirms the fundamental principles of property law.

Key points to remember

  • Strictly comply with legal time limits for appeals
  • Keep all supporting documents (title deeds, instruments, correspondence)
  • Anticipate: preventive advice always costs less than litigation

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📌 Does this apply to your situation? Maître Cécile Zakine, French real estate lawyer, practises throughout France.
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Informations juridiques

  • Numéro: 01-16.382
  • Juridiction: Cour de cassation
  • Date de décision: 09 novembre 2004

Mots-clés

droit immobilierjurisprudenceimmobilier
Maître Cécile Zakine

À propos de l'auteur

Maître Cécile Zakine — Avocate au Barreau des Alpes-Maritimes, Docteur en Droit. Chaque article de ce magazine est rédigé à partir de l'analyse d'une décision de jurisprudence réelle, commentée et mise en perspective par les équipes de Maître Zakine.

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