Reference decision: cc • N° 75-91.792 • 1976-05-12 • View decision →
This decision sheds important light on your property law. Here is what it changes for you.
The situation
The criminal prosecution for wilful concealment of sums liable to tax and the administrative procedure for determining the basis and extent of the tax assessments are, by their nature and purpose, different and independent from one another (1). A judgment does not justify its conviction decision when it declares a defendant guilty of wilful concealment of sums liable to various direct taxes and value added tax, basing the existence of such concealment solely on the assessments which the tax authority was led to make, under its own procedures for establishing tax base values with a view to ex officio reassessment (2).
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 your supporting documents (title deeds, instruments, correspondence)
- Be proactive: 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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