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 September and October 2024These new features enrich the legal and tax analyses that are essential for professionals.
Key points of this update :
Most of the judgments that caught our attention during the period under review turned out to be unfavorable to taxpayers.
Only two judgments have been handed down concerning industrial facilitiesThe first concerned the scope of application of the accounting valuation method, while the second dealt with the application of the exemption provided for in article 1382, 11° of the CGI. It should be noted that the latter ruling (TA Versailles, October 10, 2024, no. 2109687) seems questionable to us in terms of the interpretation of the specific adaptation condition arising from the landmark ruling SA GKN Driveline (CE, plénière fiscale, December 11, 2020, no. 422 418).
16 judgments relating to business premises were selected. Most of them are in line with Conseil d'Etat case law, notably with regard to the valuation methods used for shopping centers (mall attachment category, weighting of surface areas not accessible to the public, etc.) and hotel complexes (adjustment of the unrevised rental value, although some rulings retain what we consider to be an excessive mark-up). In addition, the administrative courts have confirmed the restrictive interpretation of article 1389 of the CGI, which provides (under certain conditions) for a tax rebate for non-use of a building used for commercial (or industrial) purposes.
Last but not least, a number of judgments concerning the residential premises were handed down in September and October 2024. One of them, concerning a request for a reduction in the maintenance coefficient affecting the calculation of rental value, turned out to be favorable to the taxpayer, while all the others, essentially concerning delays in filing returns, were dismissals.
Why is this update important?
This review of rulings, which are rarely analyzed by specialized legal journals, helps you keep abreast of recent developments in local tax case law, and assess their potential implications for your business.
We hope this information will help you defend your interests and anticipate certain practices.
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:
Adama SARR - Tax consultant with 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.
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