{"id":1615,"date":"2024-12-18T09:00:00","date_gmt":"2024-12-18T08:00:00","guid":{"rendered":"https:\/\/www.feodus-finance.fr\/defiscalisation\/?p=1615"},"modified":"2025-02-02T16:04:37","modified_gmt":"2025-02-02T15:04:37","slug":"construction-dun-bien-sur-un-terrain-propre-au-moyen-de-deniers-communs","status":"publish","type":"post","link":"https:\/\/www.feodus-finance.fr\/defiscalisation\/construction-dun-bien-sur-un-terrain-propre-au-moyen-de-deniers-communs\/","title":{"rendered":"Construction d&#8217;un bien sur un terrain propre au moyen de deniers communs"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Cour de cassation, 1\u00e8re chambre civile, n\u00b0 21-13.662, le 30&nbsp;novembre 2022.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un couple mari\u00e9 sous le r\u00e9gime de la communaut\u00e9 r\u00e9duite aux acqu\u00eats divorce. Naissent alors des difficult\u00e9s au sujet de la liquidation et du partage de leurs int\u00e9r\u00eats patrimoniaux.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le c\u0153ur du litige est celui de l\u2019\u00e9valuation de la r\u00e9compense due suite \u00e0 la construction d\u2019un bien sur un terrain propre \u00e0 Monsieur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nous savons en effet que les constructions \u00e9difi\u00e9es sur un terrain propre sont elles-m\u00eames propres en application de la th\u00e9orie de l\u2019accession. Cette th\u00e9orie est souvent r\u00e9sum\u00e9e par la phrase suivante&nbsp;:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>la propri\u00e9t\u00e9 du sol emporte la propri\u00e9t\u00e9 du dessus et du dessous.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e9anmoins, si la construction est financ\u00e9e par des deniers communs, il convient de r\u00e9tablir l\u2019\u00e9quilibre financier du couple. C\u2019est ainsi que le m\u00e9canisme des r\u00e9compenses intervient&nbsp;: une&nbsp;<strong>r\u00e9compense&nbsp;<\/strong>sera due par l\u2019\u00e9poux d\u00e9tenteur du terrain et du bien propres qui a \u00e9t\u00e9 \u00e9difi\u00e9 au moyen de fonds communs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Comment \u00e9valuer cette r\u00e9compense&nbsp;? Valeur nominale ou profit subsistant&nbsp;?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Cour d\u2019appel a \u00e9valu\u00e9 la r\u00e9compense selon la valeur v\u00e9nale de la construction seule (hors terrain), \u00e9tablie par un expert judiciaire. La d\u00e9fense de l\u2019\u00e9poux conteste&nbsp;: \u00ab&nbsp;aux termes de l\u2019article 1469&nbsp;alin\u00e9a 3&nbsp;du Code civil, la&nbsp;<strong>r\u00e9compense&nbsp;<\/strong>est \u00e9gale au profit subsistant, quand la valeur emprunt\u00e9e a servi \u00e0 acqu\u00e9rir, \u00e0 conserver ou \u00e0 am\u00e9liorer un bien qui se retrouve, au jour de la liquidation de la communaut\u00e9, dans le patrimoine emprunteur&nbsp;\u00bb. Cela signifie que les juges du fond n\u2019auraient pas d\u00fb tenir compte de la valeur de la construction elle-m\u00eame, mais de la plus-value procur\u00e9e par la construction au terrain sur lequel elle est implant\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Cour de cassation confirme le raisonnement du demandeur au pourvoi et casse donc l\u2019arr\u00eat rendu en appel&nbsp;: \u00ab&nbsp;pour d\u00e9terminer l\u2019avantage r\u00e9ellement procur\u00e9 au patrimoine de l\u2019\u00e9poux, il convenait, d\u2019abord, de chiffrer la plus-value procur\u00e9e \u00e0 l\u2019immeuble par les travaux d\u2019am\u00e9lioration en d\u00e9duisant de la valeur de ce bien au jour de la liquidation celle qu\u2019il aurait eue \u00e0 la m\u00eame date sans les travaux r\u00e9alis\u00e9s, ensuite, de d\u00e9terminer le profit subsistant d\u2019apr\u00e8s la proportion dans laquelle les fonds emprunt\u00e9s \u00e0 la communaut\u00e9 avaient contribu\u00e9 aux travaux d\u2019am\u00e9lioration&nbsp;\u00bb.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cour de cassation, 1\u00e8re chambre civile, n\u00b0 21-13.662, le 30&nbsp;novembre 2022. Un couple mari\u00e9 sous le r\u00e9gime de la communaut\u00e9 r\u00e9duite aux acqu\u00eats divorce. Naissent alors des difficult\u00e9s au sujet de la liquidation et du partage de leurs int\u00e9r\u00eats patrimoniaux. Le c\u0153ur du litige est celui de l\u2019\u00e9valuation de la r\u00e9compense due suite \u00e0 la &#8230; <a title=\"Construction d&#8217;un bien sur un terrain propre au moyen de deniers communs\" class=\"read-more\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/construction-dun-bien-sur-un-terrain-propre-au-moyen-de-deniers-communs\/\" aria-label=\"En savoir plus sur Construction d&#8217;un bien sur un terrain propre au moyen de deniers communs\">Lire plus<\/a><\/p>\n","protected":false},"author":3,"featured_media":1616,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[252,250,251],"class_list":["post-1615","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dossier","tag-accession-propriete","tag-construction","tag-recompense","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Construction d&#039;un bien sur un terrain propre au moyen de deniers communs - Feodus<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/construction-dun-bien-sur-un-terrain-propre-au-moyen-de-deniers-communs\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Construction d&#039;un bien sur un terrain propre au moyen de deniers communs - Feodus\" \/>\n<meta property=\"og:description\" content=\"Cour de cassation, 1\u00e8re chambre civile, n\u00b0 21-13.662, le 30&nbsp;novembre 2022. Un couple mari\u00e9 sous le r\u00e9gime de la communaut\u00e9 r\u00e9duite aux acqu\u00eats divorce. Naissent alors des difficult\u00e9s au sujet de la liquidation et du partage de leurs int\u00e9r\u00eats patrimoniaux. Le c\u0153ur du litige est celui de l\u2019\u00e9valuation de la r\u00e9compense due suite \u00e0 la ... Lire plus\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/construction-dun-bien-sur-un-terrain-propre-au-moyen-de-deniers-communs\/\" \/>\n<meta property=\"og:site_name\" content=\"Feodus\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-18T08:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-02-02T15:04:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2023\/11\/23115.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"689\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"La R\u00e9daction\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Construction d'un bien sur un terrain propre au moyen de deniers communs - Feodus","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.feodus-finance.fr\/defiscalisation\/construction-dun-bien-sur-un-terrain-propre-au-moyen-de-deniers-communs\/","og_locale":"fr_FR","og_type":"article","og_title":"Construction d'un bien sur un terrain propre au moyen de deniers communs - Feodus","og_description":"Cour de cassation, 1\u00e8re chambre civile, n\u00b0 21-13.662, le 30&nbsp;novembre 2022. Un couple mari\u00e9 sous le r\u00e9gime de la communaut\u00e9 r\u00e9duite aux acqu\u00eats divorce. Naissent alors des difficult\u00e9s au sujet de la liquidation et du partage de leurs int\u00e9r\u00eats patrimoniaux. Le c\u0153ur du litige est celui de l\u2019\u00e9valuation de la r\u00e9compense due suite \u00e0 la ... Lire plus","og_url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/construction-dun-bien-sur-un-terrain-propre-au-moyen-de-deniers-communs\/","og_site_name":"Feodus","article_published_time":"2024-12-18T08:00:00+00:00","article_modified_time":"2025-02-02T15:04:37+00:00","og_image":[{"width":920,"height":689,"url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2023\/11\/23115.jpeg","type":"image\/jpeg"}],"author":"La R\u00e9daction","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"NewsArticle","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/construction-dun-bien-sur-un-terrain-propre-au-moyen-de-deniers-communs\/#article","isPartOf":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/construction-dun-bien-sur-un-terrain-propre-au-moyen-de-deniers-communs\/"},"author":{"name":"La R\u00e9daction","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#\/schema\/person\/5ca9be76021ba500a028eef9d2aa4c82"},"headline":"Construction d&#8217;un bien sur un terrain propre au moyen de deniers communs","datePublished":"2024-12-18T08:00:00+00:00","dateModified":"2025-02-02T15:04:37+00:00","mainEntityOfPage":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/construction-dun-bien-sur-un-terrain-propre-au-moyen-de-deniers-communs\/"},"wordCount":445,"publisher":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#organization"},"image":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/construction-dun-bien-sur-un-terrain-propre-au-moyen-de-deniers-communs\/#primaryimage"},"thumbnailUrl":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2023\/11\/23115.jpeg","keywords":["Accession propri\u00e9t\u00e9","Construction","R\u00e9compense"],"articleSection":["Guides de la fiscalit\u00e9 des particuliers"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/construction-dun-bien-sur-un-terrain-propre-au-moyen-de-deniers-communs\/","url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/construction-dun-bien-sur-un-terrain-propre-au-moyen-de-deniers-communs\/","name":"Construction d'un bien sur un terrain propre au moyen de deniers communs - Feodus","isPartOf":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/construction-dun-bien-sur-un-terrain-propre-au-moyen-de-deniers-communs\/#primaryimage"},"image":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/construction-dun-bien-sur-un-terrain-propre-au-moyen-de-deniers-communs\/#primaryimage"},"thumbnailUrl":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2023\/11\/23115.jpeg","datePublished":"2024-12-18T08:00:00+00:00","dateModified":"2025-02-02T15:04:37+00:00","breadcrumb":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/construction-dun-bien-sur-un-terrain-propre-au-moyen-de-deniers-communs\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.feodus-finance.fr\/defiscalisation\/construction-dun-bien-sur-un-terrain-propre-au-moyen-de-deniers-communs\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/construction-dun-bien-sur-un-terrain-propre-au-moyen-de-deniers-communs\/#primaryimage","url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2023\/11\/23115.jpeg","contentUrl":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2023\/11\/23115.jpeg","width":920,"height":689,"caption":"Construction d'un bien sur un terrain propre au moyen de deniers communs"},{"@type":"BreadcrumbList","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/construction-dun-bien-sur-un-terrain-propre-au-moyen-de-deniers-communs\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.feodus-finance.fr\/defiscalisation\/"},{"@type":"ListItem","position":2,"name":"Guides de la fiscalit\u00e9 des particuliers","item":"https:\/\/www.feodus-finance.fr\/defiscalisation\/dossier\/"},{"@type":"ListItem","position":3,"name":"Construction d&#8217;un bien sur un terrain propre au moyen de deniers communs"}]},{"@type":"WebSite","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#website","url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/","name":"Feodus","description":"","publisher":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.feodus-finance.fr\/defiscalisation\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#organization","name":"Feodus","url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#\/schema\/logo\/image\/","url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2023\/11\/cropped-logo-footer.jpg","contentUrl":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2023\/11\/cropped-logo-footer.jpg","width":249,"height":73,"caption":"Feodus"},"image":{"@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#\/schema\/person\/5ca9be76021ba500a028eef9d2aa4c82","name":"La R\u00e9daction","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.feodus-finance.fr\/defiscalisation\/#\/schema\/person\/image\/","url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2023\/11\/cropped-logo-96x96.jpg","contentUrl":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-content\/uploads\/2023\/11\/cropped-logo-96x96.jpg","caption":"La R\u00e9daction"},"description":"Notre \u00e9quipe de r\u00e9daction s'efforce constamment de partager des analyses approfondies, des conseils pratiques et des perspectives innovantes sur les march\u00e9s financiers, les investissements et les tendances \u00e9conomiques.","url":"https:\/\/www.feodus-finance.fr\/defiscalisation\/author\/redaction\/"}]}},"_links":{"self":[{"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/posts\/1615","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/comments?post=1615"}],"version-history":[{"count":1,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/posts\/1615\/revisions"}],"predecessor-version":[{"id":1617,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/posts\/1615\/revisions\/1617"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/media\/1616"}],"wp:attachment":[{"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/media?parent=1615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/categories?post=1615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.feodus-finance.fr\/defiscalisation\/wp-json\/wp\/v2\/tags?post=1615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}