Se rend complice du délit de fraude

Practical application:

This case law confirms that a notary who knowingly drafts such under-valued deeds can be treated as an accomplice to tax fraud. You risk heavy tax penalties and criminal liability if you accept the arrangement. Refuse the under-declaration, insist that the full price appears in the official deed, and if necessary, report the proposal to the notary or the tax authorities.

Practical application:

The court ruled that a notary who lends his office to simultaneous deeds containing fictitious price increases provides the necessary instrument of fraud. Such a scheme is illegal and can render the sale void, exposing both parties to criminal charges. The farmer should insist on a single deed reflecting the true price and consult an agricultural-law solicitor before signing if the developer continues to press the arrangement.

Practical application:

This decision warns that any professional—including a notary—who knowingly supplies the means for fraud can be prosecuted as a co-offender. If you have unwittingly participated, stop immediately and seek legal advice on how to disclose past transactions to the tax authorities. Commission a forensic audit of all sale deeds and change notary to demonstrate good faith and avoid further liability.