To assess whether a taxpayer has

This decision provides important clarification on your property law. Here is what it changes for you.

The situation

To assess whether a taxpayer has complied with the undertaking in return for which they were exempted from registration duties under Article 691 of the General Tax Code, it is for the Tribunal to determine whether the constructions carried out complied with that undertaking and not with a planning permission, the production of which is not required.

What the law says

This decision confirms the fundamental principles of property law.

Key points to remember

• Scrupulously respect the legal time limits for appeals
• Keep all your supporting documents (titles, deeds, correspondence)
• Anticipate: preventive advice always costs less than litigation

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