A decision must be quashed which, in order to

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

The situation

A decision must be quashed which, in order to authorise searches and seizures in the premises, vehicles and safes belonging to a company, merely holds that the information provided gives rise to a presumption that it is evading payment of corporation tax and VAT, and that it has knowingly omitted to make accounting entries, as such grounds do not enable the Court of Cassation to check whether the merits of the application have been verified in a concrete manner.

What the law says

This decision confirms the fundamental principles of property law.

Key points to remember

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

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