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Forfeits the benefit of the reduced rate
Droit Immobilier

Forfeits the benefit of the reduced rate

📅 Decision of 08 November 1994🔄 Updated on 15 October 2026⚖️ Cour de cassation👁️ 12 views📖 2 min read

The purchaser of real property who, within the period provided for by Article 710 of the French General Tax Code, uses that property for a professional activity forfeits the benefit of the reduced rate of the land registration tax; the absence of receiving clients, suppliers or other persons interested in the exercise of the profession in question at the premises in dispute is not of a nature to exempt the purchaser from such forfeiture.

Reference decision: cc • N° 92-15.627 • 1994-11-08 • View the decision →

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

The situation

The purchaser of real property who, within the period provided for by Article 710 of the French General Tax Code, uses that property for a professional activity forfeits the benefit of the reduced rate of the land registration tax; the absence of receiving clients, suppliers or other persons interested in the exercise of the profession in question at the premises in dispute is not of a nature to exempt the purchaser from such forfeiture.

What the law says

This decision confirms the fundamental principles of property law.

Key points

  • Strictly comply with the statutory time limits for appeals
  • Keep all your supporting documents (title deeds, deeds, correspondence)
  • Anticipate: 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: 92-15.627
  • Court: Cour de cassation
  • Decision of: 08 November 1994

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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