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The Pacs possible, even without being a couple

The Pacs is not restricted only to couples considers the Court of cassation. But the tax man could have his say. The facts Mr. X., born in 1926, and placed und

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The Pacs possible, even without being a couple

The Pacs is not restricted only to couples considers the Court of cassation. But the tax man could have his say.

The facts Mr. X., born in 1926, and placed under curatorship reinforced, wishes to conclude a civil solidarity pact with Mr. Y., of forty-four years her junior. His committee refusing to assist in this process, he shall inform the guardianship judge in order to be authorized to enter into the Pacs.

The judge, then the court of appeal of Riom, dismissed her application on the pretext that, according to the statements of the persons concerned, their relationship of twenty-four years is rather that of a father to his son than a couple. However, the signature of a Pacs requires a marital life. The plaintiff applies to the Court of cassation.

The decision

The Court of cassation set aside the judgment call. According to article 515-1 of the civil Code, "a civil solidarity pact is a contract entered into by two natural persons of full age, of opposite sex or the same sex, to organize their common life". A decision of the constitutional Council of 9 November 1999, it is stated that "the notion of the common life covers not only a community of interest, and is not limited to the requirement of a simple coexistence between two people, but implies a life of a couple".

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The Court of cassation was not placed on this ground. It considers that, in cases of impediment provided for in article 515-2 of the civil Code (in particular, between ascendant and descendant in the direct line), the act does not prohibit two people unrelated to pacser, as long as there is common life. On the plan of the civil law, this decision is important. It allows people associated for a long time to sign a Pacs, and, in this context, to assist.

Se Pacser to pay less taxes ?

however, One may wonder about the position of the tax authorities. With this judgment, individuals without kinship or marriage can pacser and benefit from the positive provisions in respect of succession. A tax rate of 60 % between non-relatives, to a total exemption of inheritance between partners in a civil partnership.

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In this context, the controllers are likely to carefully review the terms and conditions of the conclusion of the Pacs, the age difference, and of heritage partners, the date of death report the date of the signature of the Pacs. Nothing will prohibit then from the tax office to argue an abuse of rights, not to take account of the Pacs, and to require the payment of 60 % of inheritance tax, plus any penalties.

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