The opening of a procedure for

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

The situation

The opening of a judicial reorganisation procedure against a defendant does not prevent the imposition of the joint and several liability provided for by Article 1745 of the General Tax Code, a measure of a criminal nature that has no impact on the determination of the taxes owed or on the obligation of the tax authorities to file their claim in the collective proceedings. The judgment of a court of appeal that stayed the proceedings on the claims of the tax authorities, as civil party, seeking the imposition of this measure, and adjourned the case to a later hearing to allow those authorities to prove that they had filed their claim in the liabilities of the defendant's judicial reorganisation or that they had commenced an action to be relieved from the time-bar, must be quashed.

What the law says

This decision confirms the fundamental principles of property law.

Key points to remember

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

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