The “H2” form completed by the

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

The situation

The “H2” form completed by the persons liable for the property tax on built properties pursuant to Article 16 of Law No. 68-108 of 2 February 1968 contains, at the date of its filing, the information necessary for the valuation of each property or part of a property, with the exception of the amount of the rent, which is that of 1 January 1970. The Court of Appeal, which holds that the fact that the said declaration was completed in June 1978 cannot deprive it of its probative value as to the use of the property on 1 January 1970, without explaining how the information contained in that form establishes the residential use of the property on 1 January 1970, does not provide a legal basis for its decision.

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, deeds, correspondence)
• Be proactive: preventive advice always costs less than litigation

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