The traffic lanes that serve
the slots parking is not taxable.
In a ruling handed down on October 20, 2021, the Conseil d'Etat ruled that the immediate and inseparable outbuildings of parking areas, and in particular the roads serving these spaces, 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 for office tax (TSB) are premises or areas, whether covered or uncovered, intended for vehicle parking, which are used for commercial purposes or are attached to taxable premises without being topographically integrated into a production facility.
According to administrative doctrine (BOI-IF-AUT-50-10-10 n°270), parking areas also include driveways and access ramps to these spaces (they are excluded only when they constitute common parts of multi-occupant buildings).
The Council of State decides
In a ruling handed down on October 20, 2021 (CE 20-10-2021 n° 448562, 8e et 3e chambres réunies, SOCIETE TRANSPORTS DU VAL D'OISE c/ MINISTERE DE L'ECONOMIE, DES FINANCES ET DE LA RELANCE), the Conseil d'Etat overturns the administrative doctrine and states that the immediate and inseparable outbuildings of parking areas, and in particular the roads serving these spaces, are not taxable. The Conseil d'Etat states " it follows from the very wording of the provisions of 4° of III of article 231 ter of the French General Tax Code that thehe parking areas mentioned in this section refer only to areas, covered or uncovered, for parking vehicles, excluding immediate and inseparable outbuildings, such as internal traffic lanes serving parking spaces.
Consequently, in ruling that the traffic lanes adjoining the parking areas in dispute should be subject to the tax, the court also erred in law".
We therefore strongly recommend that companies liable for the TSB and the annual tax on parking spaces (TSS) audit their tax base and, if necessary, lodge a contentious claim.
A deadline
Claims for TSB and TSS must be submitted by December 31 of the second year following the year in which they were paid. Consequently, taxpayers have until December 31, 2022 to file a contentious claim relating to the 2020 TSB and TSS.
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 potentially submit 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.
