ATA/273/1997•Novation of mortgage note taxed on each spouse's full share
ATA/273/1997Cour de justice / Verwaltungskammer29.04.1997Confirmed
Von Omnilex extrahiert
The case concerns the taxation of a novation of a mortgage note. The court held that the novation gives rise to a proportional registration duty of 0.65% for the total share attributable to each spouse under Art. 84 LDE. It rejected the argument that a spouse who participated as a solidary co-debtor should be regarded as a surety and therefore benefit from the rules on suretyship in Arts. 169 CC and 100(3) LDE. The tax assessment was upheld.
Art. 84 LDE; novation of a mortgage note and scope of the proportional registration duty; the novation of a mortgage note is subject to a proportional fee of 0.65% on the total share attributable to each spouse. Solidary co-debtorship does not, by itself, amount to suretyship; the protective rules applicable to sureties, in particular under Arts. 169 CC and 100(3) LDE, require a distinct legal basis and cannot be invoked solely from the existence of joint and several liability. The decisive factor is the legal qualification of the undertaking, not the economic function of the arrangement.
Descripteurs
IMPOT; ASSUJETTISSEMENT(IMPOT); CALCUL; CAUTIONNEMENT; NOVATION; MODIFICATION(EN GENERAL); CEDULE HYPOTHECAIRE; TAXE D'INSCRIPTION AU REGISTRE; CONJOINT; FIN
Normes
LDE.84
Résumé
La novation d'une cédule hypothécaire doit donner lieu à la perception d'un droit proportionnel de 0,65 % pour la part totale afférente à chacun des époux, conformément à l'art. 84 LDE. Le fait que l'un des époux ait agi en tant que co-débiteur solidaire ne signifie pas encore qu'il se soit engagé en qualité de caution, ni qu'il puisse bénéficier de l'application des art. 169 CCS et 100 al. 3 LDE.
Von Omnilex extrahiert
Whether novation of a mortgage note triggers a proportional registration fee of 0.65% on the total share attributable to each spouse.
Yes. The novation is subject to a proportional duty of 0.65% for the full amount attributable to each spouse.
Under Art. 84 LDE, the novation of the mortgage note is taxable on the total share linked to each spouse.
Whether a spouse acting as a solidary co-debtor must be treated as a surety and benefit from Arts. 169 CC and 100(3) LDE.
No. Being a solidary co-debtor does not by itself establish suretyship.
The court drew a distinction between solidary co-debtorship and suretyship and held that the latter was not established on the facts.
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