A court gives no legal basis

This decision sheds important light on your property law. Here is what it changes for you.

The situation

A court gives no legal basis to its decision dismissing the purchaser of a flat's objection to a notice of assessment for duties evaded under Article 710 of the General Tax Code, by holding that the rental contract it concluded with a public limited company, commercial by its form and object, was deemed to have been entered into for the company's corporate purposes and therefore had a commercial character, whatever the intended use of the leased premises, even though it had noted that the lease was stipulated for residential use excluding any commercial, professional or industrial activity, and without finding that the tax authorities had produced evidence that this exclusion had not, in fact, been complied with.

What the law says

This decision confirms the fundamental principles of property law.

Key points

• Strictly comply with statutory time limits for appeals
• Keep all your supporting documents (deeds, instruments, correspondence)
• Anticipate: preventive advice always costs less than litigation

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