{"id":290688,"date":"2024-12-18T10:32:50","date_gmt":"2024-12-18T09:32:50","guid":{"rendered":"https:\/\/group-gac.com\/?p=290688"},"modified":"2024-12-18T11:00:05","modified_gmt":"2024-12-18T10:00:05","slug":"mise-a-jour-selection-de-jugements-rendus-par-les-tribunaux-administratifs-juillet-et-aout-2024","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/update-selection-of-administrative-court-rulings-july-and-august-2024-2\/","title":{"rendered":"Update: selection of Administrative Court rulings - July and August 2024"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"290688\" class=\"elementor elementor-290688\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb31d3 e-con-full e-flex e-con e-parent\" data-id=\"4cb31d3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c09d6e elementor-widget elementor-widget-text-editor\" data-id=\"0c09d6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We invite our readers to discover the <strong>NEW UPDATE<\/strong> in our dedicated section: <a href=\"https:\/\/group-gac.com\/en\/selection-of-administrative-court-rulings-2\/\"><strong>Selection of administrative court rulings<\/strong>.<\/a> This edition incorporates the numerous decisions published during the months of <strong>july and august 2024<\/strong>These new features enrich the legal and tax analyses that are essential for professionals.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16cf30c elementor-widget elementor-widget-heading\" data-id=\"16cf30c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Key points of this update :<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5b12f4 elementor-widget elementor-widget-text-editor\" data-id=\"c5b12f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Context and nuances of decisions<\/strong><br \/>Although in most of the cases examined, the taxpayers did not obtain satisfaction, this finding must be qualified insofar as it can be explained by the specific circumstances of each case (the solutions could in fact be reversed in another configuration). However, two rulings handed down by the Nantes Administrative Court are highly favorable to industrial establishments using cooling systems for their business needs (V. <a href=\"https:\/\/eur01.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fjustice.pappers.fr%2Fdecision%2F0a367db4d41a7853338a68350fd4a9291cdda05d%3Fq%3DTribunal%2Badministratif%2Bde%2BNantes%252C%2B4%25C3%25A8me%2BChambre%252C%2B10%2Bjuillet%2B2024%252C%2B2007469&amp;data=05%7C02%7Cjcarvalho%40group-gac.com%7Cd94c31cf6c464e9249dd08dd1b565aac%7Cbbea236a06924884be2165ebf2bde8fb%7C0%7C0%7C638696780182925680%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=DxO4hhtE6M3%2Fb4FKIXIoTBCComLHY%2B%2FfilQcYbl49cs%3D&amp;reserved=0\"><em>TA Nantes, July 10, 2024, no. 2007469<\/em><\/a> and <a href=\"https:\/\/eur01.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fjustice.pappers.fr%2Fdecision%2F863d2655d6e73a015f4e01c5dd1b553cdc590cdc%3Fq%3DTribunal%2Badministratif%2Bde%2BNantes%252C%2B4%25C3%25A8me%2BChambre%252C%2B10%2Bjuillet%2B2024%252C%2B2109418&amp;data=05%7C02%7Cjcarvalho%40group-gac.com%7Cd94c31cf6c464e9249dd08dd1b565aac%7Cbbea236a06924884be2165ebf2bde8fb%7C0%7C0%7C638696780182950715%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=Jx5frlbxrHSgdFdheAHdoQPe8Tn3L3pE9AjJr0vc1N0%3D&amp;reserved=0\"><em>TA Nantes, July 10, 2024, no. 2109418<\/em><\/a>).<\/li><\/ul><p>These rulings, obtained thanks to partner lawyers and the tax team at <strong>G.A.C. Group<\/strong>These new technologies open up new prospects for these industrial players.<\/p><ul><li><strong>Business premises: a major challenge<\/strong> <br \/>With regard to the category of business premises, for which the majority of the selected judgments were handed down, we note the reluctance of judges to admit that certain surfaces have a reduced use value in relation to the main purpose of the premises, This is in line with the position of the Conseil d'Etat, which recently issued an unprecedented clarification on the application of the provisions of the third paragraph of article 324 Z of Appendix III of the General Tax Code (CGI) to the calculation of the rental value of a built property covered by article 1498 of the CGI (V. <a href=\"https:\/\/eur01.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.legifrance.gouv.fr%2Fceta%2Fid%2FCETATEXT000049478783%3Fjuridiction%3DCONSEIL_ETAT%26juridiction%3DCOURS_APPEL%26juridiction%3DTRIBUNAL_ADMINISTATIF%26juridiction%3DTRIBUNAL_CONFLIT%26page%3D1%26pageSize%3D10%26query%3D476025%2B%26searchField%3DALL%26searchType%3DALL%26sortValue%3DDATE_DESC%26tab_selection%3Dcetat&amp;data=05%7C02%7Cjcarvalho%40group-gac.com%7Cd94c31cf6c464e9249dd08dd1b565aac%7Cbbea236a06924884be2165ebf2bde8fb%7C0%7C0%7C638696780182973249%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=r7CS1leFCnZEmq22D%2BM0MGOADs8nHIcaHtn85%2FqXLmk%3D&amp;reserved=0\">CE, April 26, 2024, no. 476 025, <em>Warburg HIH Invest Real Estate GmbH<\/em><\/a>).<\/li><\/ul><ul><li><strong>Industry or professional? A fluctuating approach by judges<\/strong><br \/>Lastly, it is interesting to compare the fluctuating approach taken by lower courts when assessing the industrial or professional nature of an asset in the light of the provisions of article 1500, I of the CGI (see, in particular, <a href=\"https:\/\/eur01.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fjustice.pappers.fr%2Fdecision%2F95f50530929efc943f6f668060d7f1e53d857e7a%3Fq%3DTribunal%2Badministratif%2Bde%2BRennes%252C%2B2%25C3%25A8me%2BChambre%252C%2B10%2Bjuillet%2B2024%252C%2B2203443&amp;data=05%7C02%7Cjcarvalho%40group-gac.com%7Cd94c31cf6c464e9249dd08dd1b565aac%7Cbbea236a06924884be2165ebf2bde8fb%7C0%7C0%7C638696780182996035%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=gizF2i6s2suzjJW0aJTgREmvjc2npjs8C7SdSv9R9Qg%3D&amp;reserved=0\"><em>TA Rennes, July 10, 2024, no. 2203443<\/em><\/a> and <a href=\"https:\/\/eur01.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fjustice.pappers.fr%2Fdecision%2Fb77cee3d80783c5656551da1cff7f6b63ecb64d1%3Fq%3DTribunal%2Badministratif%2Bde%2BMelun%252C%2B3%25C3%25A8me%2BChambre%252C%2B18%2Bjuillet%2B2024%252C%2B2204776&amp;data=05%7C02%7Cjcarvalho%40group-gac.com%7Cd94c31cf6c464e9249dd08dd1b565aac%7Cbbea236a06924884be2165ebf2bde8fb%7C0%7C0%7C638696780183018727%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=Ao8FugUZ%2FVi9OgjmvNbCXQY3vsdDvSbEefn8Tvpq3Qo%3D&amp;reserved=0\"><em>TA Melun, July 18, 2024, no. 2204776<\/em><\/a>).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26d9f24 elementor-widget elementor-widget-heading\" data-id=\"26d9f24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Why is this update important?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-832fbec elementor-widget elementor-widget-text-editor\" data-id=\"832fbec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This in-depth analysis of recent decisions will give you a better understanding of case law developments and their tax implications.<\/p><p>Whether you're a taxpayer, tax advisor or lawyer, this information will help you anticipate and defend your interests.<\/p><p><strong>To view the complete update, visit our dedicated section: <a href=\"https:\/\/group-gac.com\/en\/selection-of-administrative-court-rulings-2\/\">Selection of judgments handed down by the administrative courts.<\/a><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-54dc677 e-con-full e-flex e-con e-parent\" data-id=\"54dc677\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1aa98bc elementor-widget__width-initial elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"1aa98bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url(https:\/\/group-gac.com\/wp-content\/plugins\/elementor\/assets\/images\/placeholder.png);\" role=\"img\" aria-label=\"\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tWould you like to discuss this point with one of our local tax experts?\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__button-wrapper elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t<a class=\"elementor-cta__button elementor-button elementor-size-md\" href=\"https:\/\/calendly.com\/expertsgac-\/analysons-votre-situation-fiscale\">\n\t\t\t\t\t\tContact us!\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-36850bc e-flex e-con-boxed e-con e-parent\" data-id=\"36850bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-04de4fc elementor-widget elementor-widget-spacer\" data-id=\"04de4fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d262a84 elementor-widget elementor-widget-heading\" data-id=\"d262a84\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Article written by: <\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a2c980b e-con-full e-flex e-con e-child\" data-id=\"a2c980b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8ee479f e-con-full e-flex e-con e-child\" data-id=\"8ee479f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e99a278 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"e99a278\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/03\/clement-c-300x300.png\" class=\"attachment-medium size-medium wp-image-230449\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2024\/03\/clement-c-300x300.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/03\/clement-c-80x80.png 80w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/03\/clement-c-12x12.png 12w, https:\/\/group-gac.com\/wp-content\/uploads\/2024\/03\/clement-c.png 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-72d9f42 e-con-full e-flex e-con e-child\" data-id=\"72d9f42\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ee74f6e elementor-widget elementor-widget-heading\" data-id=\"ee74f6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Cl\u00e9ment CARRAY - Local tax expert<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b03b485 elementor-widget elementor-widget-heading\" data-id=\"b03b485\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">A senior consultant in local taxation since 2009, Cl\u00e9ment draws on his solid expertise to handle over 100 assignments a year. He advises his clients on tax optimization and helps them implement the appropriate measures.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-418ba62 e-flex e-con-boxed e-con e-parent\" data-id=\"418ba62\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d166568 elementor-widget elementor-widget-spacer\" data-id=\"d166568\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-209c6c2 elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" 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