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The notary is required to inform and
Droit Immobilier

The notary is required to inform and

📅 Décision du 20 December 2017⚖️ Cour de cassation👁️ 16 vues📖 2 min de lecture

The notary is required to inform and enlighten the parties, in a complete and detailed manner, on the scope and effects, in particular as regards tax implications, of the deed to which he lends his assistance. Consequently, the Court of Appeal violates Article 1382, now Article 1240, of the Civil Code when, in order to exclude any failure by the notary in fulfilling his duty to inform about the taxation of the sales for which he drafted the deeds, it states that the notary is not responsible for the seller's declaratory failings, since the seller, as a person liable for VAT, ought to have filed his CA3 returns, whereas such failings were the result of incomplete information provided by the notary on the taxation of the transactions in question.

Reference decision: cc • No. 16-13.073 • 2017-12-20 • Consult the decision →

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

The Situation

The notary is required to inform and enlighten the parties, in a complete and detailed manner, on the scope and effects, in particular as regards tax implications, of the deed to which he lends his assistance. Consequently, the Court of Appeal violates Article 1382, now Article 1240, of the Civil Code when, in order to exclude any failure by the notary in fulfilling his duty to inform about the taxation of the sales for which he drafted the deeds, it states that the notary is not responsible for the seller's declaratory failings, since the seller, as a person liable for VAT, ought to have filed his CA3 returns, whereas such failings were the result of incomplete information provided by the notary on the taxation of the transactions in question.

What the Law Says

This decision confirms the fundamental principles of property law.

Key Points

  • Strictly observe the statutory time limits for appeals
  • Keep all your supporting documents (title deeds, acts, letters)
  • Anticipate: preventive advice is always cheaper than litigation

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Informations juridiques

  • Numéro: 16-13.073
  • Juridiction: Cour de cassation
  • Date de décision: 20 décembre 2017

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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