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The fact that a company which, under the
Droit Immobilier

The fact that a company which, under the

📅 Decision of 04 July 1984🔄 Updated on 15 October 2026⚖️ Cour de cassation👁️ 18 views📖 2 min read

The fact that a company which, as a limited liability company, acquired a property as a property dealer, transforms into a property investment company, cannot effect a transfer of the property that would, by application of Article 1115 of the French General Tax Code, give rise to exemption from registration duties, since the transformation effected pursuant to Article 221 of the same Code concerns only the assessment of corporation tax and not registration duties.

Reference decision: cc • N° 82-16.635 • 1984-07-04 • See the decision →

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

The situation

The fact that a company which, as a limited liability company, acquired a property as a property dealer, transforms into a property investment company, cannot effect a transfer of the property that would, by application of Article 1115 of the French General Tax Code, give rise to exemption from registration duties, since the transformation effected pursuant to Article 221 of the same Code concerns only the assessment of corporation tax and not registration duties.

What the law says

This decision confirms the fundamental principles of property law.

Points to note

  • Strictly comply with statutory time limits for appeals
  • Keep all your supporting documents (deeds, instruments, correspondence)
  • Plan ahead: preventive advice is always cheaper 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: 82-16.635
  • Court: Cour de cassation
  • Decision of: 04 July 1984

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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