Aller au contenu principal
To be regarded as
Droit Immobilier

To be regarded as

📅 Decision of 01 June 1999🔄 Updated on 4 October 2026⚖️ Cour de cassation👁️ 24 views📖 2 min read

To be regarded as operations contributing to the production or supply of buildings within the meaning of Article 257(7) of the General Tax Code, works undertaken on existing buildings must have had the effect of either making a significant alteration to their structural works, increasing their volume or floor area, or consisting of internal alterations which, by their importance, are equivalent to a genuine reconstruction. The circumstance that the premises newly converted in a single building are assigned to several occupants for several uses is not sufficient, in itself, to confer on each lot the character of a separate entity.

Reference decision: cc • N° 97-13.868 • 1999-06-01 • View the decision →

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

The situation

To be regarded as operations contributing to the production or supply of buildings within the meaning of Article 257(7) of the General Tax Code, works undertaken on existing buildings must have had the effect of either making a significant alteration to their structural works, increasing their volume or floor area, or consisting of internal alterations which, by their importance, are equivalent to a genuine reconstruction. The circumstance that the premises newly converted in a single building are assigned to several occupants for several uses is not sufficient, in itself, to confer on each lot the character of a separate entity.

What the law says

This decision confirms the fundamental principles of property law.

Key takeaways

  • Scrupulously respect the legal time limits for appeals
  • Keep all your supporting documents (title deeds, deeds, letters)
  • 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.
→ Prendre RDV pour une consultation droit du travail  |  → Browse all our legal articles

Legal information

  • Number: 97-13.868
  • Court: Cour de cassation
  • Decision of: 01 June 1999

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.

Book an appointment →

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.

★★★★★4.9/5 — Google Reviews

Does this affect you?

Consult Maître Zakine — lawyer, Doctor of Law. Fast, clear answer.

Book a consultation →

🔒 Confidential · No obligation

📬 Get legal updates

One legal analysis per week, straight to your inbox. Free, no spam.

🔒 1-click unsubscribe · GDPR compliant

★★★★★4.9/5 — Avis Google

Maître Zakine, Doctor of Law

Phone and video consultations available — Fast appointments

Book an appointment
First consultation 30 minutes — €45

🔒 Confidentiel • Sans engagement • Réponse rapide