Maître Anne-Sophie RAMOND

Avocat au barreau de Paris

Barreau : Paris

Adresse : 2 AVENUE HOCHE 75008 PARIS

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Publié le 08/06/2023

La sanction de l'absence de mention relative aux conditions de défiscalisation

Article juridique - Droit immobilier

Par Me Anne-Sophie RAMOND

La sanction de l'absence de mention relative aux conditions de défiscalisation

Dans une décision rendue par le Tribunal de Grande Instance de Périgueux le 30 juin 2015, il est affirmé que l’absence de mention expresse relative aux obligations inhérentes au dispositif de défiscalisation sur les documents remis aux acquéreurs potentiels s’analyse en un défaut de mise en garde.

Le Tribunal reproche au conseiller en gestion de patrimoine d’avoir axé la commercialisation du produit sur le très fort attrait de l’avantage fiscal sans indiquer au client les risques qu’il comporte.

En l’espèce, l’acquéreur n’a pas été mis en garde au sujet du risque de carence locative ainsi que de la parte ou la réduction des ressources attendues qui en sont le corollaire.