La Région bruxelloise prolonge le délai d’enregistrement des déclarations de command
Auteur | Nicolas Themelin |
La Région de Bruxelles-Capitale a décidé de prolonger le délai d’enregistrement des déclarations de command de 1 à 5 jours ouvrables à compter du 1er janvier 2015. Elle s’aligne ainsi sur le délai de 5 jours ouvrables qui est déjà d’application dans les Régions flamande et wallonne.
La réserve de la faculté d’élire command est une clause stipulée dans un contrat de vente par laquelle l’acheteur se réserve le droit de désigner postérieurement, dans un délai fixé, une tierce personne, inconnue du vendeur au moment de la vente, qui prend l’acquisition pour elle. L’acheteur initial, s’il use de la faculté d’élire command, est censé n’avoir pas acquis le bien en son propre nom mais au nom et pour le compte du tiers ainsi désigné.
L’acte qui constate l’exercice par l’acheteur de la faculté d’élire command s’appelle une déclaration de command. L’acheteur initial prend le nom de « commandé » et l’acheteur définitif (soit la tierce personne désignée par l’acheteur initial) celui de « command ».
La déclaration de command permet à l’acquéreur potentiel d’un bien de ne pas révéler son identité au vendeur du bien, parce que ce dernier ne souhaiterait pas le lui vendre par exemple. Elle peut également être utile lorsque le nom et la qualité de l’acquéreur potentiel du bien risquent de provoquer une augmentation de son prix de vente.
La déclaration de command doit répondre à certaines conditions visées à l’article 159, 1°, du Code des droits d’enregistrement. À défaut de remplir ces conditions, la déclaration est considérée comme une revente pour l’application du Code. Elle est alors soumise deux...
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