Property Tax Payable

This decision provides important insight into your property rights. Here's what changes for you.

The situation

The property tax must be paid by the person who receives the income from the property. Where a Court of Appeal cancels a contract for the sale of real property, orders restitution to the seller property investment company and repayment of the price to the purchasers, it cannot order the notary who drafted the deed, jointly and severally with that SCI, to pay the amount of taxes to the purchasers, whom it finds to have acted in good faith and to have been able to behave as owners and to retain the rent collected until the summons.

What the law says

This decision confirms the fundamental principles of property law.

Key points to remember

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

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