01/01/2020 | Commercial leases
Commentaire de l'arrêt de Cass. 3ème civ., 12 septembre 2019, AJDI, janvier 2020
In a judgment of 12 September 2019, No. 18-18018, the Court of Cassation (Cour de cassation) held that the lease clause under which the tenant must bear “all taxes to which the leased premises are subject, so that the rent is net of all charges whatsoever, with the sole exception of taxes that may be levied on the rental income” entails payment of the property tax by the tenant.