Приняты срочные меры в банкротном процессе законом 9/2015

THE SUPREME COURT CONFIRMS THE RIGHT OF THE SELLER TO PROPORTIONALLY PASS ON THE REAL ESTATE TAX (IBI) TO THE BUYER

//
Categories
The Supreme Court considers that article 63.4 of the Local Treasuries Act establishes that in sale and purchase transactions the Real Estate Tax (IBI) must be distributed proportionally based on how long each party has been owner without an express agreement, therefore the seller who has paid IBI can proportionally pass on the Real Estate Tax (IBI) to the buyer, nevertheless both parties can establish the impossibility of not passing on the Real Estate Tax (IBI). First of all, the Court of First Instance deemed the seller lawsuit claiming the buyer the proportional part of the Real Estate Tax (IBI), but the Provincial High Court revoked the First Instance Sentence and the action. Finally, the Supreme Court confirmed the Sentence of the Court of First Instance and condemned the buyer to pay 8.652,14.-€ relative to the period from the 16th of March until the 31st of December in 2009, considering IBI in 2009 was fully paid by the seller and any party agreed the impossibility to pass on the tax.  

Leave a Reply