- The property was reclassified from category A2 to A1.
- It is not legitimate to apply penalties for the loss of first home benefits if the reclassification occurred after the facilitated deed.
- This applies even if the reclassification, requested by the seller three years prior, has retroactive effects.
- The Court of Cassation clarified this with ordinance number 16643 on June 21, 2025.
- The case involves the application of penalties for the non-entitlement of first home benefits due to posthumous reclassification.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
