Maître Agnès TOUREL

Avocat au barreau de Nimes

Avocat titulaire d'un certificat de spécialisation en Droit de la famille, des personnes et de leur patrimoine

Compétences : Droit de la famille, des personnes et de leur patrimoine, Procédure civile, Droit du crédit et de la consommation

Barreau : Nimes

Adresse : 1 rue de la Calade 30000 NIMES

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Publié le 06/02/2019

une décision surprenante: la taxe d'habitation à la charge de l'indivision

Article juridique - Droit de la famille, des personnes et de leur patrimoine

Par Me Agnès TOUREL

Pär arrêt du 5 décembre 2018 , la 1er chambre civile de la cour de cassation a jugé que la taxe d'habitation et les charges afférentes au bien indivis occupé par l'un des indivisaires incombent à tous les indivisaires ,l'indivisaire occupant devant, pour sa part , payer une indemnité d'occupation.

Cet arrêt peut surprendre car jusqu'à maintenant la cour de cassation distinguait les charges liées à l'occupation personnelle et privative de l'indivisaire qui supportait seul ses dépenses des autres charges .

Il sera interessant de voir si la cour de cassation confirmera cette jurisprudence qui assimile à une dépense de conservation la taxe d'habitation

Agnès TOUREL avocat au barreau de NIMES spécialiste en droit de la famille , des personnes et leur patrimoine.