{"id":332485,"date":"2025-04-28T09:58:32","date_gmt":"2025-04-28T07:58:32","guid":{"rendered":"https:\/\/group-gac.com\/?p=332485"},"modified":"2025-12-04T10:42:32","modified_gmt":"2025-12-04T09:42:32","slug":"mise-a-jour-selection-de-jugements-rendus-par-les-tribunaux-administratifs-novembre-et-decembre-2024","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/update-selection-of-administrative-court-rulings-november-and-december-2024\/","title":{"rendered":"Update: selection of Administrative Court rulings - November and December 2024"},"content":{"rendered":"
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We invite our readers to discover the NEW UPDATE<\/strong> in our dedicated section: Selection of administrative court rulings<\/strong>. <\/a>This edition incorporates the numerous decisions published during the months of November and December 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

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Key points of this update :<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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Of the 42 new judgments entered in our database, 12 concerned industrial establishments, 26 business premises and only 4 residential premises.<\/span><\/p>\n

Generally speaking, these rulings confirm well-established legal principles and are unfavorable to taxpayers.<\/p>\n

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<\/a><\/i>), as well as 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.\u00a0TA Marseille, November 5, 2024, no. 2202998<\/a>\u00a0;\u00a0TA Toulouse, November 6, 2024, no. 2201663<\/a>\u00a0;\u00a0TA Bastia, November 12, 2024, no. 2100882<\/a>\u00a0;\u00a0TA Clermont-Ferrand, December 6, 2024, 2100556<\/a><\/i>\u00a0The Versailles Administrative Court took the opposite view in the case of a plant involved in R&D for adhesives and glues:\u00a0<\/a>TA Versailles, November 28, 2024, no. 2201696<\/i><\/a>).<\/p>\n

The solutions identified include, in no particular order, the following:<\/span><\/p>\n