{"id":701595,"date":"2026-04-27T06:56:38","date_gmt":"2026-04-27T04:56:38","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/arret-de-cassation-n-313514-2021-regularisation-du-droit-denregistrement-pour-le-motif-de-sous-evaluation-de-la-valeur-dacquisition-dun-bien-immobilier\/"},"modified":"2026-04-27T06:56:38","modified_gmt":"2026-04-27T04:56:38","slug":"arret-de-cassation-n-313514-2021-regularisation-du-droit-denregistrement-pour-le-motif-de-sous-evaluation-de-la-valeur-dacquisition-dun-bien-immobilier","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/arret-de-cassation-n-313514-2021-regularisation-du-droit-denregistrement-pour-le-motif-de-sous-evaluation-de-la-valeur-dacquisition-dun-bien-immobilier\/","title":{"rendered":"Arr\u00eat de cassation n\u00b0 313514 \/ 2021 &#8212; R\u00e9gularisation du droit d\u2019enregistrement pour le motif de sous-\u00e9valuation de la valeur d\u2019acquisition d\u2019un bien immobilier"},"content":{"rendered":"<div class=\"kji-decision\">\n<p class=\"kji-summary\">Arr\u00eat de cassation n\u00b0 313514 du 18 mars 2021 : V\u00e9rification fiscale pr\u00e9liminaire | Recours \u00e0 un expert dans l\u2019\u00e9valuation des biens immobiliers| Rapport d\u2019expertise entach\u00e9 d\u2019erreurs | Evaluation d\u2019un bien immeuble suite \u00e0 sa possession durant quatre ann\u00e9es| Sous-\u00e9valuation de la valeur d\u2019acquisition d\u2019un bien immobilier &#8212; Tunisie<\/p>\n<hr class=\"kji-sep\" \/>\n<p class=\"kji-source-links\"><strong>Sources officielles :<\/strong> <a class=\"kji-source-link\" href=\"https:\/\/www.diwan.tn\/fr\/document\/card\/1a777540-4c30-40e2-b878-1cc70b3841c4\" target=\"_blank\" rel=\"noopener noreferrer\">consulter la page source<\/a><\/p>\n<p class=\"kji-license-note\"><em>Diwan.tn (fiches publiques de jurisprudence). Les cartes FR restent publiques, mais le detail documentaire reel passe par POST \/document\/&lt;uuid&gt; : les decisions recentes renvoient un JSON login\/subscribe sans authentification et les rares PDF gratuits publics testes sont des scans image-only non exploitables sans OCR. Source maintenue en metadata_only avec liens source.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Arr\u00eat de cassation n\u00b0 313514 du 18 mars 2021 : V\u00e9rification fiscale pr\u00e9liminaire | Recours \u00e0 un expert dans l\u2019\u00e9valuation des biens immobiliers| Rapport d\u2019expertise entach\u00e9 d\u2019erreurs | Evaluation d\u2019un bien immeuble suite \u00e0 sa possession durant quatre ann\u00e9es| Sous-\u00e9valuation de la valeur d\u2019acquisition d\u2019un bien immobilier &#8212; Tunisie<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[16318],"kji_court":[8423],"kji_chamber":[],"kji_year":[36297],"kji_subject":[7724],"kji_keyword":[37142,8683,8424,40245,36896],"kji_language":[7733],"class_list":["post-701595","kji_decision","type-kji_decision","status-publish","hentry","kji_country-tunisie","kji_court-cour-de-cassation","kji_year-36297","kji_subject-civil","kji_keyword-acquisition","kji_keyword-arret","kji_keyword-cassation","kji_keyword-sous-evaluation","kji_keyword-valeur","kji_language-francais"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - 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