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Inasmuch as a civil company
Droit Immobilier

Inasmuch as a civil company

📅 Decision of 19 November 1981🔄 Updated on 12 October 2026⚖️ Cour de cassation👁️ 22 views📖 2 min read

Inasmuch as a civil real estate company whose object is not the construction of buildings for sale does not fall within the provisions of Article 239-ter of the General Tax Code, and its partners cannot, in the absence of statutory provisions to that effect, be treated as general partners, its manager, who merely receives, like each of the other partners, his or her share of the net rents from the building, the sole asset of the company, the management of which was entrusted to a property manager, and who receives no remuneration in his or her capacity as manager, is not liable for the self-employed workers' family allowance contributions.

Reference decision: cc • No. 80-14.524 • 1981-11-19 • View the decision →

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

The situation

Inasmuch as a civil real estate company whose object is not the construction of buildings for sale does not fall within the provisions of Article 239-ter of the General Tax Code, and its partners cannot, in the absence of statutory provisions to that effect, be treated as general partners, its manager, who merely receives, like each of the other partners, his or her share of the net rents from the building, the sole asset of the company, the management of which was entrusted to a property manager, and who receives no remuneration in his or her capacity as manager, is not liable for the self-employed workers' family allowance contributions.

What the law says

This decision confirms the fundamental principles of property law.

Key takeaways

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

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

📌 Does this apply to your situation? Maître Cécile Zakine, French real estate lawyer, practises throughout France.
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Legal information

  • Number: 80-14.524
  • Court: Cour de cassation
  • Decision of: 19 November 1981

Keywords

droit immobilierjurisprudenceimmobilier
Maître Cécile Zakine

About the author

Maître Cécile Zakine — Lawyer at the Alpes-Maritimes Bar, Doctor of Law. Every article in this magazine is based on the analysis of a real court decision, commented and put into perspective by Maître Zakine’s team.

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Disclaimer: The analysis presented on this site is for informational purposes only and does not constitute personalised legal advice. For advice tailored to your situation, contact a qualified lawyer.

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