Maître Christian COFFI

Avocat au barreau de Paris

Compétences : Droit des assurances, Réparation du préjudice corporel, Droit pénal

Barreau : Paris

Adresse : 49 RUE DE CHATEAUDUN 75009 PARIS

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Publié le 07/02/2022

Opération de défiscalisation : responsabilité du promoteur-vendeur

Article juridique - Droit immobilier

Par Me Christian COFFI

Opération de défiscalisation : responsabilité du promoteur-vendeur

Il résulte de l’article 4 du Code civil que le juge est tenu d’évaluer le préjudice dont il a constaté l’existence dans son principe.

Il résulte de l’article 1147 du même code dans sa rédaction antérieure à celle issue de l’ordonnance n° 2016-131 du 10 février 2016, que si le contribuable n’a pas acquitté à l’échéance l’impôt légalement dû en raison du manquement du professionnel à ses obligations, la perte de chance de ne pas payer les intérêts de retard s’analyse en un préjudice réparable.

Cass. 1re Civ., 3 févr. 2021, n° 19-17.740

RCA Mai 2021