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The notary is required to inform and
Droit Immobilier

The notary is required to inform and

📅 Decision of 20 December 2017🔄 Updated on 18 October 2026⚖️ Cour de cassation👁️ 22 views📖 2 min read

The notary is required to inform and enlighten the parties, in a complete and detailed manner, on the scope and effects, in particular as regards tax implications, of the deed to which he lends his assistance. Consequently, the Court of Appeal violates Article 1382, now Article 1240, of the Civil Code when, in order to exclude any failure by the notary in fulfilling his duty to inform about the taxation of the sales for which he drafted the deeds, it states that the notary is not responsible for the seller's declaratory failings, since the seller, as a person liable for VAT, ought to have filed his CA3 returns, whereas such failings were the result of incomplete information provided by the notary on the taxation of the transactions in question.

Reference decision: cc • No. 16-13.073 • 2017-12-20 • Consult the decision →

This decision sheds important light on your property law. Here is what it changes for you.

The Situation

The notary is required to inform and enlighten the parties, in a complete and detailed manner, on the scope and effects, in particular as regards tax implications, of the deed to which he lends his assistance. Consequently, the Court of Appeal violates Article 1382, now Article 1240, of the Civil Code when, in order to exclude any failure by the notary in fulfilling his duty to inform about the taxation of the sales for which he drafted the deeds, it states that the notary is not responsible for the seller's declaratory failings, since the seller, as a person liable for VAT, ought to have filed his CA3 returns, whereas such failings were the result of incomplete information provided by the notary on the taxation of the transactions in question.

What the Law Says

This decision confirms the fundamental principles of property law.

Key Points

  • Strictly observe the statutory time limits for appeals
  • Keep all your supporting documents (title deeds, acts, letters)
  • Anticipate: 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: 16-13.073
  • Court: Cour de cassation
  • Decision of: 20 December 2017

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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