Cour de cassation, civile, Chambre civile 1, 10 mai 2007, 05-21.011, Publié au bulletin
Presiding Judge | M. Ancel |
Case Outcome | Rejet |
Counsel | SCP Bachellier et Potier de La Varde,SCP Tiffreau |
Date | 10 mai 2007 |
Docket Number | 05-21011 |
Appeal Number | 10700562 |
Subject Matter | DONATION - Donation déguisée - Définition - Libéralité dissimulée - Applications diverses |
Court | Première Chambre Civile (Cour de Cassation de France) |
Publication au Gazette officiel | Bulletin 2007, I, N° 173 |
Sur le moyen unique :
Attendu que Pierre X... et Mme Y..., sa compagne, ont constitué, le 6 octobre 1998, une SCI Les Hibiscus au capital de 50 000 francs, puis procédé à l'augmentation du capital de cette société au moyen de l'apport d'un bien immobilier par Pierre X... avec stipulation que les 20 500 parts composant le capital social ainsi que tous les droits attachés à ces parts seraient mis en tontine à titre de pacte aléatoire au profit de celui des deux associés qui survivra sans que les héritiers, ayants droit et représentants du prédécédé puissent prétendre à aucun droit sur lesdites parts et créances ; que Pierre X... est décédé le 30 septembre 2000 en laissant notamment, pour lui succéder, ses trois enfants, André, Henri et Norbert (les consorts X...) ; que ces derniers ont assigné Mme Y... aux fins de faire constater que la clause d'accroissement n'était pas aléatoire et dissimulait une libéralité ;
Attendu que Mme Y... fait grief à l'arrêt attaqué (Aix-en-Provence, 22 février 2005), d'avoir dit que l'acte du 30 décembre 1998 s'analysait en une donation déguisée ;
Attendu que les juges...
Pour continuer la lecture
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