Cour de Cassation, Chambre civile 3, du 2 octobre 1979, 78-12.454, Publié au bulletin
Presiding Judge | Pdt M. Cazals |
Case Outcome | REJET |
Docket Number | 78-12454 |
Counsel | M. Le Bret |
Date | 02 octobre 1979 |
Court | Troisième Chambre Civile (Cour de Cassation de France) |
Publication au Gazette officiel | Bulletin des arrêts Cour de Cassation Chambre civile 3 N. 165 |
ATTENDU, SELON L'ARRET INFIRMATIF ATTAQUE (RENNES, 13 FEVRIER 1978), QUE JONCKHEERE AVAIT ACHETE A LA SOCIETE CIVILE IMMOBILIERE LESVEN LOUPPE UN APPARTEMENT EN L'ETAT FUTUR D'ACHEVEMENT, PAR ACTE NOTARIE DU 19 FEVRIER 1973, AU PRIX FORFAITAIRE ET NON REVISABLE, FIXE EN L'ARTICLE 9, TVA COMPRISE SAUF CELLE DE LIVRAISON A SOI-MEME DE 113 000 FRANCS; QUE JONCKHEERE SOUTENANT AVOIR PAYE A LA SOCIETE LA SOMME DE 3 734,07 FRANCS A TITRE DE TVA POUR LIVRAISON A SOI-MEME, ALORS QUE CETTE TAXE N'ETAIT PAS DUE ET N'AVAIT PAS ETE DEPENSEE PAR LA SOCIETE A ASSIGNE CELLE-CI EN REMBOURSEMENT DE CE MONTANT; ATTENDU QU'IL EST FAIT GRIEF A L'ARRET D'AVOIR ACCUEILLI CETTE DEMANDE, ALORS, SELON LE MOYEN, QUE LES FRAIS ET AUTRES ACCESSOIRES DE LA VENTE DONT LA TVA, SONT A LA CHARGE DE L'ACHETEUR, SANS QUE LE CONTRAT DU 19 FEVRIER 1973, DONT L'ARTICLE 25 RAPPELAIT CETTE INCIDENCE FISCALE, AIT DEROGE A CETTE REGLE; QUE LOIN D'X... CLAIRE ET PRECISE, FAUTE D'AVOIR PU PRENDRE EN CONSIDERATION LA SITUATION LEGALE NOUVELLE DECOULANT DE L'ARTICLE 4-1 DE LA LOI DE FINANCE RECTIFICATIVE DU 21 DECEMBRE 1973, NE DISPOSANT QUE POUR L' AVENIR, LADITE CLAUSE, QUI NE CHIFFRAIT QU'UN FORFAIT PARTIEL PUISQUE LE SOLDE DE LA TVA NE POUVAIT EN L'ETAT DE LA LOI ANCIENNE, ETRE CONNU ET PERCU LORS DE LA VENTE, DEVAIT ETRE INTERPRETEE AU VU DE LA LOI NOUVELLE, CE QU'A REFUSE DE FAIRE L'ARRET ATTAQUE AU PRIX D'UNE DENATURATION ET DE TRONQUAGE DE LA CLAUSE AJOUTANT AUX TERMES , CEUX DE , CE QUI...
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