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The investigations carried out by the
Droit Immobilier

The investigations carried out by the

📅 Decision of 01 August 2026🔄 Updated on 11 October 2026⚖️ Cour de cassation👁️ 32 views📖 2 min read

The investigations carried out by verification agents to establish the quality and quantity of wines produced do not constitute an upward tax adjustment within the meaning of Article 1649 septies of the General Tax Code; the winegrower subject to these checks cannot therefore complain that the reporting officers failed to inform him of his right to be assisted by a legal adviser.

Reference decision: CC • No. 68-90.378 • 18 April 1969 • View decision →

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

The situation

The investigations carried out by verification agents to establish the quality and quantity of wines produced do not constitute an upward tax adjustment within the meaning of Article 1649 septies of the General Tax Code; the winegrower subject to these checks cannot therefore complain that the reporting officers failed to inform him of his right to be assisted by a legal adviser.

What the law says

This decision confirms the fundamental principles of property law.

Key takeaways

  • Strictly comply with statutory appeal deadlines
  • 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: 68-90.378
  • Court: Cour de cassation

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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