(analysis period: January-February 2024)
Industrial plants
TA Rennes, January 24, 2024, no. 2200940 (unfavorable, in this case)
A company engaged in the industrial production of fresh bread and pastries, and consequently in the manufacture of tangible goods. To carry out this activity, it uses technical installations, equipment and industrial tools, which appear as assets on its balance sheet at a total cost price of over €6.5 million, whereas the cost price of the land and buildings is only €1.2 million. As a result, the manufacturing activity carried out in the building in question requires substantial technical resources and is therefore industrial in nature within the meaning of article 1500 of the CGI.
Business premises
TA Poitiers, January 9, 2024, no. 2200554 (unfavorable)
Spaces used for customer vehicle access and circulation have a use value equivalent to that of a carwash's technical facilities. As a result, the Administration was right to rely on data from Géoportail in estimating that 1,339 m² fell into the "P1" category, instead of the 110 m² mentioned by the company owner in its 6660-REV declaration.
TA Nice, January 10, 2024, no. 2103826 (unfavorable, in this case)
In order to contest the term of comparison used by the tax authorities to establish the unrevised rental value of the property in dispute, the applicant company is requesting that a standard premises used as a hotel be included in the municipal report. However, it is clear from a descriptive statement of division that the property has been entirely restructured by its owner, who has carried out work leading to the creation of a residence comprising 27 apartments (from studio to five-room), ranging in size from 30 to 110 m². Consequently, this standard premises cannot be used as a basis of comparison to assess, directly or indirectly, the rental value of the property in dispute (rappr. TA Paris, January 31, 2024, no. 2122401quoted infra).
TA Cergy-Pontoise, January 16, 2024, no. 2007081 (favorable, in this case)
Office and company restaurant parking lots should be assessed separately, and taxed according to the category to which they individually belong. In view of their use, the parking lots in dispute should be classified in category IV "Car parks" of sub-group III "Warehouses and parking lots" (rappr. CE, February 15, 2016, n° 381 911).
TA Limoges, January 30, 2024, no. 2200105 (favorable)
Although the first three levels and, from the end of 2020, the first two levels of a parking lot, like the showroom in dispute, were directly assigned to the business of the operating company, i.e. the sale of new and used vehicles, the investigation showed that the various levels of this parking lot, open to the four winds, were in a poor state of repair and had very basic equipment, particularly in comparison with the showroom where the most valuable vehicles were displayed. Under these conditions, the first three levels of this parking lot were to be considered as having a reduced use value in relation to the main purpose of the business premises, for the purpose of determining their weighted surface area, and a weighting coefficient of 0.5 was to be applied to them, in application of article 324 Z of Appendix III to the General Tax Code. In the specific case of the second floor of the parking lot, the application of this weighting coefficient of 0.5 was all the more justified given that, as of the end of 2020, the operating company has forbidden access to customers.
TA Paris, January 31, 2024, no. 2122401 (favorable, in this case)
In order to reject the standard premises proposed by the applicant company for the purpose of determining the unrevised rental value of its building, the tax authorities argued that the building had been restructured by dividing or combining pre-existing premises. However, the investigation did not show that this restructuring had resulted in a change in the consistency or purpose of the building as a whole, or, in any event, in its use. Thus, contrary to the Administration's assertion, the standard premises proposed by the company must be considered suitable for comparison with the property operated by the latter.
TA Montreuil, February 5, 2024, no. 2313144 (unfavorable)
Taking into account the location of the plot in the Villepinte commune, its accessibility by road (less than 1 kilometer from access to the A104 freeway) and public transport (less than 500 meters from the RER B "Parc des Expositions" station), and its visibility, As these advantages outweigh the alleged disadvantages of the plot's location (in particular, a high level of air pollution attributable to its proximity to Le Bourget airport), the Seine-Saint-Denis departmental rental values commission did not make a manifest error of assessment in refusing to modify the 1.1 location coefficient applicable to this plot.
TA Paris, February 5, 2024, no. 2202950 (favorable)
An economic interest grouping (EIG) that qualifies as a not-for-profit organization is entitled to request the application of the discount coefficient for residential and business premises to determine the unrevised rental value of its premises (rappr. CE, December 20, 2017, n° 401 794).
TA Rennes, February 21, 2024, no. 2101563 (favorable, in this case)
Given its specific nature and purpose, the land on which a photovoltaic power plant is to be built, which is not used for a stand-alone industrial activity or for warehousing, storage or parking, cannot be included in any of the categories listed in sub-groups I to IX of article 310 Q of Appendix II to the General Tax Code. It can therefore only be considered as having exceptional characteristics, within the meaning of III of article 1498 of the CGI and of sub-group X of the aforementioned article 310 Q.
Residential premises
TA Toulon, January 22, 2024, no. 2103350 (unfavorable)
A mobile home used as a dwelling must be subject to property tax on the grounds that its installation on cinderblock walls forming a cellar, and including a veranda attached to it, the whole being accessible by a staircase leading to a terrace enclosed by balusters, is such that this mobile home is not normally intended to be moved and must therefore be considered as being fixed to the ground in perpetuity.
Article written by:
Adama SARR - Tax consultant at G.A.C. Group
With an MBA in Business Law, Adama has spent the last fifteen years working in the consulting field, where she enjoys offering her clients personalized tax support based on reliable, tried-and-tested processes. She pays particular attention to keeping abreast of developments in the taxation of our products. On a day-to-day basis, she acts as a tax expert, analyzing our customers' tax bases with a view to securing and optimizing their real estate taxation.
Our tax consultants offer support throughout your real estate and restructuring investments (assistance with tax returns, budgeting, development tax, archaeological tax, etc.) to ensure that your local taxes are secure. You need solid, reliable cash management to enable your business to grow: our financial performance division, made up of tax consultants backed by expert lawyers, is dedicated to securing your tax environment through a high level of expertise and personalized support.
