According to the provisions of the article

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

The situation

Under the provisions of Article 350 terdecies III of Annex III to the General Tax Code, officials mentioned in the first paragraph of I of that article and territorially competent to carry out the audits referred to in Article L. 47 of the Book of Tax Procedures, of an individual or legal entity or a group, may exercise the powers defined in that paragraph in respect of all taxes, duties and levies owed by that taxpayer, regardless of the place of taxation or of filing of the declarations or documents relating to those taxes, duties and levies. A court of appeal therefore rightly decides on the basis of this text that a tax authority (direction des services fiscaux), territorially competent to audit a company's accounts, is also competent to rule on the forfeiture of the preferential scheme for property dealers (marchands de biens) in respect of a building recorded in the accounts but located in another department.

What the law says

This decision confirms the fundamental principles of property law.

Key points to remember

• Strictly comply with the statutory time limits for appeals
• Keep all your supporting documents (titles, deeds, letters)
• Plan ahead: preventive advice always costs less than litigation

For an analysis of your situation: 30-minute consultation at €45 with Maître Zakine.