Reference decision: cc • N° 05-18.113 • 2007-03-06 • Consult the decision →
This decision sheds important light on your property law. Here is what it changes for you.
The situation
To determine the duration of the on-site audit that it may legally carry out, the tax authority may rely on the turnover declared by the taxpayer. The Court of Appeal was correct in law, after recalling that the company had declared a turnover exceeding that provided for by Article L. 52 of the Book of Tax Procedures, to hold that these figures led to the exclusion of the benefit of the limitation of the audit to three months, so that the on-site audit carried out for a period exceeding this time limit was regular.
What the law says
This decision confirms the fundamental principles of property law.
Key points to remember
- Strictly observe the legal time limits for appeals
- Keep all your supporting documents (title deeds, deeds, correspondence)
- Anticipate: preventive advice always costs less 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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