Even if it is located in the public domain, a pier for private use increases the market value of the property that benefits from it, and therefore its tax assessment, ruled the Court of Cassation.
Such an installation can only constitute an element of high standing, estimated the judges.
They rejected the claim of the owner of a villa located by the sea who considered exaggerated the rectification and valuation of this property made by the tax services under the wealth tax.
The question was asked in the days of the ISF (solidarity tax on wealth) which was modified in 2017 and maintained, for real estate, under the name of IFI (tax on real estate wealth).
The owner of this villa maintained that the existence of a landing stage, necessarily built on the public domain, had an impact on the value of his property only on the condition of having access to this installation, which presupposed an express authorization to occupy the public domain or an authorization to use the installation.
This argument was rejected by the Court. The existence of a private pier creates direct access to the sea which reveals a privileged location, to be taken into account in the evaluation of the house, she explained.
(Cass. Com, 23.6.2021, F 19-24.208).
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