01/04/2023 | Commercial leases

Déplafonnement : impôt foncier et lissage

Commentaire de Cass. 3ème, 25 janvier 2023, AJDI, avril 2023

Property tax charged to the tenant under the lease constitutes an exorbitant charge justifying a reduction of the rental value, as assessed by the trial court in the exercise of its sovereign discretion.
The rule on phasing in rent increases under the last paragraph of Article L. 145-34 of the Commercial Code does not affect the setting of the rent at the rental value; since that mechanism is distinct from the rent-setting mechanism, it is not within the remit of the commercial rent judge to rule on its application.

Blatter Seynaeve
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