01/06/2018 | Commercial leases
Commentaire de l'arrêt de CA Paris, 25 octobre 2017, AJDI, juin 2018
Article R. 145-35 of the Commercial Code applies only to leases entered into or renewed as from the publication of Decree No. 2014-1317 of 3 November 2014. The household waste collection tax (TEOM) is not a component of property tax but an optional additional tax levied on top of it, and may be charged to the tenant under a commercial lease only by an express and unambiguous contractual provision.