Maître Bintou TRAORE

Avocat au barreau de Paris

Compétences : Droit immobilier, Droit de la famille, des personnes et de leur patrimoine, Droit des étrangers et de la nationalité, Droit commercial, des affaires et de la concurrence

Barreau : Paris

Adresse : 18 AVENUE DU BEL AIR 75012 PARIS

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Publié le 20/04/2018

Le prix de vente de l'immeuble par une SCI n'est pas entendu hors taxes

Article juridique - Droit immobilier

Par Me Bintou TRAORE

Le prix de vente de l'immeuble par une SCI n'est pas entendu hors taxes

Entre commerçants, il existe un usage constant selon lequel les prix s’entendent hors taxes, sauf convention contraire (Cf Cass. com. 9-1-2001 n° 97-22.212 FP-P).

Cet usage n’est pas applicable à la vente d’un immeuble par une SCI et le prix de vente ne s’entend pas hors taxes mais avec la TVA incluse.

Toutefois, cet usage peut être appliqué en présence de professionnels si telle est l’intention des parties.

Donc dans l’espèce soumise à la Cour de Cassation, la Chambre commerciale a pu rappeler qu’en l’absence d’une convention contraire convenue entre les parties et en présence de la vente d’un immeuble ayant appartenu à une SCI : l’usage invoqué par le liquidateur judiciaire de ladite SCI était inapplicable. (Cass. com. 21 mars 2018 n° 17-12744)