The traffic lanes that serve
the slots parking is not taxable.
In a judgment of October 20, 2021, the Council of State indicates that the immediate and inseparable dependencies of the parking areas and in particular the traffic lanes which serve these locations are not taxable.
This statement offers the possibility for companies liable for the tax on offices and the annual tax on parking areas in Île-de-France that have included traffic lanes and access ramps to parking areas in their areas taxable to claim the excess tax.
Are you potentially affected? Overview of this advantageous decision in terms of taxation for companies.
Tax on Offices: The administrative doctrine
Parking areas taxable in terms of office tax (TSB) are premises or areas, covered or uncovered, intended for the parking of vehicles and which are used commercially or are annexed to the taxable premises. without being topographically integrated into a production establishment.
According to the administrative doctrine (BOI-IF-AUT-50-10-10 n°270), parking areas also include traffic lanes and access ramps to these locations (they are only excluded when they constitute common areas of multi-occupant buildings).
The Council of State decides
In a judgment of October 20, 2021 (CE 20-10-2021 n° 448562, 8th and 3rd chambers combined, SOCIETE TRANSPORTS DU VAL D'OISE v/ MINISTRY OF ECONOMY, FINANCE AND RECOVERY), the Board of The State invalidates the administrative doctrine and indicates that the immediate and inseparable dependencies of the parking areas and in particular the traffic routes which serve these locations are not taxable. The Council of State specifies “that it follows from the very letter of the provisions of 4° of III of Article 231 ter of the General Tax Code that theThe parking areas mentioned therein refer only to areas, whether covered or not, intended for the parking of vehicles, excluding the immediate and inseparable dependencies of these, such as the internal traffic lanes serving the parking spaces.
Therefore, by ruling that the traffic lanes adjoining the parking areas in dispute should be subject to the tax, the court also erred in law”.
Also, we cannot strongly recommend that companies liable for the TSB and the annual tax on parking spaces (TSS) carry out an audit of their tax base and, if necessary, introduce a contentious claim.
Claims for TSB and TSS must be submitted no later than December 31 of the second year following that in which they are paid. Accordingly, taxpayers have until December 31, 2022 to file a contentious claim relating to the TSB and TSS 2020.
Which companies are affected?
- Are you a company based in IDF?
- Are you liable for TSB and TSS?
- Have you included traffic lanes and access ramps to parking areas in your taxable areas?
Your business could potentiallysubmit a claim for reimbursement for the years 2020 and 2021.
Do you want to carry out a pre-audit? Our tax consultants can assist you in your approach.