Cour de Cassation, Chambre commerciale, du 6 mars 1990, 88-19.759, Publié au bulletin
Presiding Judge | Président :M. Defontaine |
Case Outcome | Rejet. |
Counsel | Avocats :la SCP Waquet et Farge,M. Goutet. |
Citation | A RAPPROCHER : Chambre civile 1, 1963-01-15 , Bulletin 1963, I, n° 31, p. 21 (rejet), et l'arrêt cité.<br/> |
Date | 06 mars 1990 |
Docket Number | 88-19759 |
Court | Chambre Commerciale, Financière et Économique (Cour de Cassation de France) |
Publication au Gazette officiel | Bulletin 1990 IV N° 69 p. 47 |
Sur le moyen unique :
Attendu, selon les énonciations du jugement attaqué (tribunal de grande instance de Périgueux, 20 septembre 1988), que M. X... a vendu le 22 décembre 1978 aux époux Y... la nue-propriété d'une maison pour le prix de 270 000 francs, converti en rente viagère et bail à nourriture ; que le 31 octobre 1979 il leur a versé 212 000 francs, à charge pour eux de lui assurer l'hébergement, la nourriture et les soins ; que l'administration des Impôts a estimé que la seconde convention constituait une donation déguisée et a réclamé aux époux Y... les droits et pénalités estimés dus ;
Attendu que les époux Y... font grief au jugement, qui les a déboutés de leur réclamation contre l'avis de mise en recouvrement, d'avoir écarté leur moyen selon lequel une novation de l'objet de l'accord était intervenue entre le 28 décembre 1978 et le 31 octobre 1979, alors, selon le pourvoi, qu'il résulte de sa motivation même que l'obligation d'entretien et de soins, stipulée à leur charge en décembre 1978, avait été remplacée, d'accord entre les parties, par le paiement d'une rente ; qu'il était ainsi intervenu une novation entraînant l'extinction de l'obligation de soins et que celle-ci...
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