To be regarded as

This decision provides important insight into your property law. Here is what it changes for you.

The situation

To be regarded as operations contributing to the production or supply of buildings within the meaning of Article 257(7) of the General Tax Code, works undertaken on existing buildings must have had the effect of either making a significant alteration to their structural works, increasing their volume or floor area, or consisting of internal alterations which, by their importance, are equivalent to a genuine reconstruction. The circumstance that the premises newly converted in a single building are assigned to several occupants for several uses is not sufficient, in itself, to confer on each lot the character of a separate entity.

What the law says

This decision confirms the fundamental principles of property law.

Key takeaways

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

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