Update: selection of Administrative Court rulings - November and December 2024

Of the 42 new judgments entered in our database, 12 concerned industrial establishments, 26 business premises and only 4 residential premises.

Generally speaking, these rulings confirm well-established legal principles and are unfavorable to taxpayers.

However, certain solutions will need to be confirmed, such as this ruling validating the classification of land used for recycling recovered materials as "quarries and similar establishments" (TA Montreuil, November 21, 2024, no. 2213165), or a number of rulings ruling out the application of the valuation method provided for under article 1498 of the French General Tax Code (CGI) in favor of the accounting method provided for under article 1499 of said Code (V. TA Marseille, November 5, 2024, no. 2202998 ; TA Toulouse, November 6, 2024, no. 2201663 ; TA Bastia, November 12, 2024, no. 2100882 ; TA Clermont-Ferrand, December 6, 2024, 2100556 The Versailles Administrative Court took the opposite view in the case of a plant involved in R&D for adhesives and glues: TA Versailles, November 28, 2024, no. 2201696).

The solutions identified include, in no particular order, the following:

• a decision by the Marseille Administrative Court to classify them as specialized capital goods (CGI, art. 1382, 11°.) for fixed assets used to permanently power refrigerated containers (TA Marseille, November 4, 2024, no. 2109708) ;
• a ruling by the Rouen Administrative Court, obtained by the G.A.C. Group tax team and its partner lawyers. and its partner lawyers, also validating the eligibility for the benefit of the provisions of article 1382, 11° of the CGI of several dozen lines of expenditure which had in common the installation of an extrusion line through the delivery and installation of compressed air, suction and special piping networks, a ventilation network, an electric hoist as well as cooling, insulation and condensate evacuation systems (TA Rouen, November 12, 2024, no. 2204345) ;
• a ruling by the Lille Administrative Court confirming that the surface area of a building complex used to store materials intended for building professionals is a "depot or storage area" if the surface area accessible to the public represents less than 6 % of the total surface area (TA Lille, November 8, 2024, no. 2002257) ;
• a decision by the Strasbourg Administrative Court to reduce by 50 % the unrevised rental value of a property that had suffered extensive damage due to break-ins and acts of vandalism (TA Strasbourg, December 3, 2024, no. 2103813), it being specified that such an adjustment has no impact on the determination of the revised rental value (TA Versailles, November 28, 2024, no. 2201696).