Reference decision: cc • No. 03-13.822 • 28 March 2006 • View the decision →
This decision provides important insight into your family and property rights. Here is what it changes for you.
The situation
The special priority lien of the French Treasury established in respect of land tax (taxe foncière) by Article 1920 2 2° of the French General Tax Code (code général des impôts) carries a right of pursuit (droit de suite).
What the law says
This decision confirms the fundamental principles of property law.
Key points to remember
- Strictly observe the statutory time limits for appeals
- Keep all your supporting documents (title deeds, legal instruments, correspondence)
- Plan ahead: preventive advice is always less costly than litigation
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