Facts
The partnership W. H. and E. H., registered in the commercial register to operate a sawmill and manage real estate, ceased its commercial activity in 1976 and has since only received ground lease rents. The compensation authority considered that the rental shares received by the plaintiff as a partner constituted income from a gainful activity subject to contributions. The plaintiff contested this classification, arguing that it was unearned income exempt from contributions.Considerations
According to case law, when a partnership is registered in the commercial register to engage in a gainful activity, there is a presumption that the shares of income received by the partners constitute income from a gainful activity subject to contributions. This presumption can only be rebutted if the registration in the commercial register has long since clearly no longer corresponded to reality and there are serious reasons for not modifying the registration.
In this case, it is established that the registration in the commercial register has long since no longer corresponded to reality, as the company is no longer engaged in commercial activity but is limited to the administration of a property under a ground lease. However, the plaintiff has not provided proof of the existence of serious reasons preventing the modification of the registration in the…