CEDH : rejet d'une requête alléguant d'une discrimination dans la jouissance du droit au respect de ses biens
| Auteur | Legal News |
La Cour européenne des droits de l'homme a rendu, le 29 avril 2008, un arrêt par lequel est rejetée une requête alléguant d'une discrimination dans la jouissance du droit au respect de ses biens. En l'espèce, deux soeurs célibataires et ayant vécu ensemble tout au long de leurs vies souhaitent, en cas de décès de l'une d'entre elles, que l'autre puisse demeurer dans la maison qu'elles occupent depuis 30 ans et dont elles sont copropriétaires. Elles ont donc rédigé chacune un testament prévoyant que l'ensemble du patrimoine de l'une sera légué à l'autre. Toutefois, elles craignent que, dans l'hypothèse d'un tel décès, celle qui demeurera en vie soit contrainte de vendre cette maison pour pouvoir s'acquitter des droits de successions. Or, au Royaume-Uni, le régime fiscal applicable aux transmissions successorales entre conjoints ou partenaires civils apparaît bien plus favorable. C'est donc...
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