We invite our readers to discover the NEW UPDATE in our dedicated section: Selection of administrative court rulings. This edition incorporates the numerous decisions published during the months of july and august 2024These new features enrich the legal and tax analyses that are essential for professionals.
Key points of this update :
- Context and nuances of decisions
Although in most of the cases examined, the taxpayers did not obtain satisfaction, this finding must be qualified insofar as it can be explained by the specific circumstances of each case (the solutions could in fact be reversed in another configuration). However, two rulings handed down by the Nantes Administrative Court are highly favorable to industrial establishments using cooling systems for their business needs (V. TA Nantes, July 10, 2024, no. 2007469 and TA Nantes, July 10, 2024, no. 2109418).
These rulings, obtained thanks to partner lawyers and the tax team at G.A.C. GroupThese new technologies open up new prospects for these industrial players.
- Business premises: a major challenge
With regard to the category of business premises, for which the majority of the selected judgments were handed down, we note the reluctance of judges to admit that certain surfaces have a reduced use value in relation to the main purpose of the premises, This is in line with the position of the Conseil d'Etat, which recently issued an unprecedented clarification on the application of the provisions of the third paragraph of article 324 Z of Appendix III of the General Tax Code (CGI) to the calculation of the rental value of a built property covered by article 1498 of the CGI (V. CE, April 26, 2024, no. 476 025, Warburg HIH Invest Real Estate GmbH).
- Industry or professional? A fluctuating approach by judges
Lastly, it is interesting to compare the fluctuating approach taken by lower courts when assessing the industrial or professional nature of an asset in the light of the provisions of article 1500, I of the CGI (see, in particular, TA Rennes, July 10, 2024, no. 2203443 and TA Melun, July 18, 2024, no. 2204776).
Why is this update important?
This in-depth analysis of recent decisions will give you a better understanding of case law developments and their tax implications.
Whether you're a taxpayer, tax advisor or lawyer, this information will help you anticipate and defend your interests.
To view the complete update, visit our dedicated section: Selection of judgments handed down by the administrative courts.
Would you like to discuss this point with one of our local tax experts?
Article written by:
Clément CARRAY - Local tax expert
A senior consultant in local taxation since 2009, Clément draws on his solid expertise to handle over 100 assignments a year. He advises his clients on tax optimization and helps them implement the appropriate measures.
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