Ruling on the amount of duties

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

The situation

When ruling on the amount of additional duties payable following a reassessment for failure to comply with the undertaking to resell within the 5-year period, taken in accordance with Article 1115 of the General Tax Code in respect of plots intended to be handed over to the municipality, a court, having found that, according to the subdivision order predating the land acquisition deed, those plots were to be left, by way of free retrocession, at the disposal of the municipality and allocated to roadways, was able to deduce that it was not appropriate to calculate their value by including them in the building plots but according to their own purpose, which necessarily dissociated them from the subdivision as a whole.

What the law says

This decision confirms the fundamental principles of property law.

Key takeaways

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

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