Attention aux formulations hasardeuses dans les compromis de vente d'immeubles
Auteur | Muriel Igalson |
Fonction | Licenciée de l’Université Libre de Bruxelles avec grande distinction |
Il arrive fréquemment, qu’au moment de la signature d’un compromis de vente d’immeuble, l’acquéreur ne sache pas encore s’il souhaite acquérir la pleine propriété en personne physique, ou en société, voire effectuer un démembrement de propriété (usufruit/nue-propriété par exemple).
La pratique démontre que les acquéreurs sont souvent imprudents en utilisant des formulations inadéquates et hasardeuses, pour se laisser la plus grande liberté quant au choix de l’acquéreur final.
Toutefois, en vertu de la théorie de la mutation apparente, l’administration de l’enregistrement est en droit d’exiger le paiement de droits d’enregistrement, pour toute mutation qui apparaîtrait à l’occasion de ce compromis, même si à terme, au moment de l’acte authentique un autre acquéreur devait se substituer au premier.
Il existe deux solutions aisées, pour se réserver le droit de choisir ultérieurement un autre acquéreur, en tout ou en partie pour le bien immeuble.
Il s’agit dans un premier cas de l’application de l’article 60 du Code des sociétés, permettant d’acquérir au nom et pour compte d’une société en formation, à condition que la société soit constituée dans un certain délai et reprenne les droits et engagements souscrits par les fondateurs.
Il existe enfin une autre possibilité, qui est " l’élection de command", qui permet à tout acquéreur, de se réserver le droit de faire élection de command c’est-à-dire de désigner ultérieurement un tiers, personne physique, mais à condition de respecter un certain nombre de formalités, dont celle de notifier cette élection, le premier jour ouvrable suivant au receveur de l’enregistrement et donc présenter l’acte à la formalité de l’enregistrement, et également de le passer sous forme authentique.
C’est ainsi que le Tribunal de première instance de Bruxelles, à bon droit selon nous, dans des jugements rendus en 2005 et en 2006, a décidé que les formulations suivantes : "agissant en son nom propre ou au nom de...
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