{"id":396653,"date":"2025-10-28T09:28:46","date_gmt":"2025-10-28T08:28:46","guid":{"rendered":"https:\/\/group-gac.com\/?p=396653"},"modified":"2025-12-04T10:47:57","modified_gmt":"2025-12-04T09:47:57","slug":"recension-de-jurisprudence-rendue-par-les-tribunaux-administratifs-en-matiere-de-fiscalite-locale-mai-et-juin-2025","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/review-of-case-law-handed-down-by-administrative-courts-in-the-area-of-local-taxation-may-and-june-2025\/","title":{"rendered":"Review of case law handed down by administrative courts on local taxation: May and June 2025"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"396653\" class=\"elementor elementor-396653\" 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<div class=\"elementor-element elementor-element-e3f1c0f e-flex e-con-boxed e-con e-child\" data-id=\"e3f1c0f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4739bd4 e-con-full e-flex e-con e-child\" data-id=\"4739bd4\" 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-3fe6c6b elementor-widget elementor-widget-text-editor\" data-id=\"3fe6c6b\" 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\u00a0<b>NEW UPDATE<\/b>\u00a0in our dedicated section:\u00a0<a title=\"Original URL: https:\/\/group-gac.com\/selection-jugements-tribunaux-administratifs\/. Click or press if you trust this link.\" href=\"https:\/\/group-gac.com\/en\/selection-of-administrative-court-rulings-2\/\" data-auth=\"NotApplicable\" data-linkindex=\"2\"><b>Selection of administrative court rulings<\/b>.<\/a>\u00a0This edition incorporates the numerous decisions published during the months of\u00a0<b>May and June 2025<\/b>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>\n\t\t\t\t\t<\/div>\n\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<p><strong>Number of judgments recorded:<\/strong> over 80.<\/p><p><strong>Sources :<\/strong> decisions rendered by the Administrative Tribunals (AT) between January 1<sup>er<\/sup> May and June 30, 2025.<\/p><p><strong>Summary:<\/strong> The rulings analyzed highlight the sustained intensity of local tax litigation, characterized by the stability of the fundamental principles of taxation, while revealing a number of noteworthy clarifications in terms of assessment, exemptions and procedural guarantees. The following is a review of the rulings that attracted our particular attention during this period, because of their practical significance or their interest in case law.<\/p>\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\">Industrial plants<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95b317e elementor-widget elementor-widget-heading\" data-id=\"95b317e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Concrete batching plants and temporary structures<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8d39f6 elementor-widget elementor-widget-text-editor\" data-id=\"f8d39f6\" 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>The TA of Lille (<a href=\"https:\/\/justice.pappers.fr\/decision\/6daedbdf6701305e57c7847169c3ecac32ec69d6?q=Tribunal+administratif+de+Lille%2C+4%C3%A8me+Chambre%2C+26+juin+2025%2C+2409428\">June 26, 2025, no. 2409428<\/a>) considers that a temporary industrial building on a worksite constitutes a construction subject to property tax (CGI, art. 1381). On the other hand, a concrete batching plant, which is directly linked to the production activity, is exempt as specialized capital goods.<\/p><ul><li><em>Partially favorable ruling - distinction between building and industrial equipment.<\/em><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66f1055 elementor-widget elementor-widget-heading\" data-id=\"66f1055\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Work and fixed assets <\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2b64f7 elementor-widget elementor-widget-text-editor\" data-id=\"b2b64f7\" 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>The company challenged the inclusion in its tax base of work to replace deteriorated sections of roadway and riprap around its industrial facilities. The Rennes Administrative Court (<a href=\"https:\/\/justice.pappers.fr\/decision\/50df6bd1b99592ed17f25462018e4e42e354d496?q=Tribunal+administratif+de+Rennes%2C+2%C3%A8me+Chambre%2C+7+mai+2025%2C+2300641\">May 7, 2025, no. 2300641<\/a>) considers that this work, which is extensive and has an effect on the useful life and physical characteristics of the facilities, constitutes fixed assets and not an expense. The company cannot therefore exclude them from the tax base, nor can it rely on point 230 of the BOI-IF-TFB-20-20-10-20, which, according to the Court, applies only if the work does not result in any improvement.<\/p><ul><li><em>Judgment against the company - questionable interpretation of administrative doctrine.<\/em><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38c4895 elementor-widget elementor-widget-heading\" data-id=\"38c4895\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Exemption for specialized capital goods (CGI, art. 1382, 11\u00b0)<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0dce21 elementor-widget elementor-widget-text-editor\" data-id=\"b0dce21\" 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>Specialized capital goods include fire-fighting systems, compressed air circuits, transformers and power cables (<a href=\"https:\/\/justice.pappers.fr\/decision\/cb47b774740ae8f1d2ce7bead2b4a7a1cdecd94e?q=Tribunal+administratif+de+Lyon%2C+6%C3%A8me+Chambre%2C+27+mai+2025%2C+2305218\">TA Lyon, May 27, 2025, no. 2305218<\/a>) and automatic high-speed doors (<a href=\"https:\/\/justice.pappers.fr\/decision\/5860ca44f8e945c1e04e6ce81df24093dcc1d619?q=Tribunal+administratif+de+Ch%C3%A2lons-en-Champagne%2C+1%C3%A8re+Chambre%2C+20+juin+2025%2C+2200967\">TA Ch\u00e2lons-en-Champagne, June 20, 2025, no. 2200967<\/a>). On the other hand, wine storage tanks are excluded from the exemption <span data-teams=\"true\">because their main function is storage and<\/span> not the transformation (<a href=\"https:\/\/justice.pappers.fr\/decision\/ffe2d6264f3f0f0a48f20f017143cf6371e55765?q=tribunal+administratif+de+Montpellier%2C+2%C3%A8me+Chambre%2C+28+mai+2025%2C+2303293\">TA Montpellier, May 28, 2025, no. 2303293<\/a>).<\/p><ul><li><em>These rulings confirm or clarify the scope of the exemption provided for in article 1382, 11\u00b0 of the CGI.<\/em><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-725948f elementor-widget elementor-widget-heading\" data-id=\"725948f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Application of article 1499-0 A of the General Tax Code<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abbb31a elementor-widget elementor-widget-text-editor\" data-id=\"abbb31a\" 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>The Marseille TA (<a href=\"https:\/\/justice.pappers.fr\/decision\/213f47365c3a7137039119b4bf3f3e42ca52acdd?q=Tribunal+administratif+de+Marseille%2C+6%C3%A8me+Chambre%2C+15+mai+2025%2C+2303679\">May 15, 2025, no. 2303679<\/a>) specifies that, for the implementation of article 1499-0 A of the CGI, the rental value of a property destroyed prior to 1<sup>er<\/sup> The amount of the property tax levied for January 1 of year N must be excluded from the property tax assessment for that year.<\/p><ul><li><em>Favourable ruling, although the Court was mistaken about the rental values to be compared - the rental value calculated on the basis of the purchase price by the lessee should have been compared with the rental value for the year of acquisition (after deduction of the share representing the rental value of the property destroyed).<\/em><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28a0204 elementor-widget elementor-widget-heading\" data-id=\"28a0204\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Notion of valuation unit and floor rental value<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3a8ea7 elementor-widget elementor-widget-text-editor\" data-id=\"d3a8ea7\" 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>The Administrative Court of Nancy (<a href=\"https:\/\/justice.pappers.fr\/decision\/39992397f9bf2287ce8d9d485514837ccccf739e?q=Tribunal+administratif+de+Nancy%2C+2%C3%A8me+Chambre%2C+16+juin+2025%2C+2201570\">June 16, 2025, no. 2201570<\/a>) ruled that a company's offices, although located on separate plots of land and separated by a road, were part of the same industrial complex, insofar as they contributed to its operation. It also upheld the application of the floor value set out in article 1518 B of the CGI, as the transfer in question constituted a genuine transfer of an establishment.<\/p><ul><li><em>With regard to the notion of valuation unit, it is possible to question the absence of contiguity between the plots in question, the presence of the road being likely to introduce a break (V. r\u00e9p. min. n\u00b0 25915 : JOAN 5 nov. 2013, p. 11615, Zimmermann). As for the notion of transfer of an establishment within the meaning of article 1518 B of the CGI, it appears that the transaction in question also involved movable items enabling the autonomous exercise of an activity.<\/em><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87de40c elementor-widget elementor-widget-heading\" data-id=\"87de40c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Burden of proof for restructuring operations<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04d0b5c elementor-widget elementor-widget-text-editor\" data-id=\"04d0b5c\" 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>The TA of N\u00eemes (<a href=\"https:\/\/justice.pappers.fr\/decision\/b6ac230336cd1202c00b41c83c3345d7f739708a?q=Tribunal+administratif+de+N%C3%AEmes%2C+3%C3%A8me+Chambre%2C+23+mai+2025%2C+2203017\">May 23, 2025, no. 2203017<\/a>) eases the burden of proof on the taxpayer who becomes the owner of a site that has been the subject of several mutations: the Administration cannot demand \u00abnegative\u00bb proof that no construction has been added without itself justifying the reality of the situation.<\/p><ul><li><em>Favourable ruling - taxpayer's guarantees strengthened.<\/em><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d585d6 elementor-widget elementor-widget-heading\" data-id=\"1d585d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Applicable valuation method<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43e12c6 elementor-widget elementor-widget-text-editor\" data-id=\"43e12c6\" 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>The Administrative Court of Lyon (<a href=\"https:\/\/justice.pappers.fr\/decision\/acdbad6da12fa88d08da1189d920176642faad5a?q=Tribunal+administratif+de+Lyon%2C+4%C3%A8me+Chambre%2C+24+juin+2025%2C+2308210\">June 24, 2025, no. 2308210<\/a>) considers that the accounting method (CGI, art. 1499) applies when the SCI owner is subject to corporate income tax, even if this regime was not in force at the date of acquisition of the property.<\/p><ul><li><em>Favourable ruling in this case - primacy of actual situation for tax years.<\/em><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2656e9f elementor-widget elementor-widget-heading\" data-id=\"2656e9f\" 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\">Business premises<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc84560 elementor-widget elementor-widget-heading\" data-id=\"fc84560\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Procedural guarantee: ICID consultation<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-898a7ad elementor-widget elementor-widget-text-editor\" data-id=\"898a7ad\" 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>The Montreuil TA (<a href=\"https:\/\/justice.pappers.fr\/decision\/eead3adf1fec0288c49b3ab51063d892ecc04264?q=Tribunal+administratif+de+Montreuil%2C+7%C3%A8me+Chambre%2C+12+mai+2025%2C+2204212\">May 12, 2025, no. 2204212<\/a>) ruled that, in the absence of regular consultation of the Intercommunal Direct Tax Commission in 2017, the rental value retained by the Administration should be set aside. It therefore retains the 2016 rental value, adjusted by the annual coefficient, for the calculation of taxes for 2019 to 2021 and grants the company a reduction in property tax.<\/p><ul><li><em>Favourable judgment - reminder to respect procedural guarantees.<\/em><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9fd3ac elementor-widget elementor-widget-heading\" data-id=\"b9fd3ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Changes in use or consistency and mitigating mechanisms<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e905fd elementor-widget elementor-widget-text-editor\" data-id=\"3e905fd\" 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>The Limoges Administrative Court (<a href=\"https:\/\/justice.pappers.fr\/decision\/1a06b20e963b0a71b737bfeddccac24fd64d84a9?q=Tribunal+administratif+de+Limoges%2C+12+mai+2025%2C+2400595\">May 12, 2025, no. 2400595<\/a>) considers that a change of use (service station transformed into a depot) puts an end to the \"planchonnement\" and \"lissage\" mechanisms.<\/p><ul><li><em>Unfavorable ruling in this case - application of articles 1518 A <\/em>quinquies<em> and 1518 E of the CGI.<\/em><\/li><\/ul><p>For its part, the TA of Lille (<a href=\"https:\/\/justice.pappers.fr\/decision\/76d613aa427c8a96b7c9dd9b9a974f596096a2f4?q=Tribunal+administratif+de+Lille%2C+4%C3%A8me+Chambre%2C+5+juin+2025%2C+2200503\">June 5, 2025, no. 2200503<\/a>) accepts that the addition of parking spaces does not constitute a change in consistency justifying the exclusion of these mechanisms.<\/p><ul><li><em>Favourable ruling in this case - solution to be confirmed, however.<\/em><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5dcab6c elementor-widget elementor-widget-heading\" data-id=\"5dcab6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Fractions of property normally assessed separately<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d5b005 elementor-widget elementor-widget-text-editor\" data-id=\"6d5b005\" 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>The Administrative Court of Cergy-Pontoise (<a href=\"https:\/\/justice.pappers.fr\/decision\/aee2fbd6ae67cc20b5aa447d091a930d4d139165?q=Tribunal+administratif+de+Cergy-Pontoise%2C+5%C3%A8me+Chambre%2C+27+mai+2025%2C+2300805\">May 27, 2025, no. 2300805<\/a>) notes that a covered building and its outdoor area, although adjacent, can be used separately and therefore constitute two distinct fractions of property. Consequently, they must be assessed separately: the building is classified as DEP2, and the outdoor area as DEP1, in accordance with articles 1498 of the CGI and 310 Q of Appendix II to this Code.<\/p><ul><li><em>In the case of assets other than industrial establishments, it is irrelevant whether or not the fractional ownership is the subject of an independent commercial operation.<\/em><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2224552 elementor-widget elementor-widget-heading\" data-id=\"2224552\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Contesting the rental value 1970<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8aef81b elementor-widget elementor-widget-text-editor\" data-id=\"8aef81b\" 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>The Nice TA (<a href=\"https:\/\/justice.pappers.fr\/decision\/9421446f6610923f7a8aa7fc55e16bc5735a3527?q=Tribunal+administratif+de+Nice%2C+15+mai+2025%2C+2201839\">May 15, 2025, no. 2201839<\/a>) rules inadmissible a taxpayer's claim contesting the 1970 rental value and planchonnement of his taxes, submitted after December 31, 2018.<\/p><ul><li><em>This ruling, which establishes the principle of the intangibility of bases prior to the reform that came into force in 2017, is in complete contradiction with the case law of the Conseil d'Etat.<\/em><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16b01f1 elementor-widget elementor-widget-heading\" data-id=\"16b01f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Work and maintenance of liability<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-096e38e elementor-widget elementor-widget-text-editor\" data-id=\"096e38e\" 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>The Bordeaux TA (<a href=\"https:\/\/justice.pappers.fr\/decision\/7729f6bb800f2816c753fcac88889c719335f866?q=Tribunal+administratif+de+Bordeaux%2C+3%C3%A8me+Chambre%2C+28+mai+2025%2C+2302990\">May 28, 2025, no. 2302990<\/a>) and Paris (<a href=\"https:\/\/justice.pappers.fr\/decision\/cb0232a3362606ff3ba0f30615bb311e0c55edee?q=Tribunal+administratif+de+Paris%2C+2%C3%A8me+Chambre%2C+2+juin+2025%2C+2310345\">June 2, 2025, no. 2310345<\/a>) confirm that even major works do not result in the disappearance of the building's character, as long as the shell remains intact.<\/p><ul><li><em>Unfavorable rulings - stability of case law on article 1380 CGI.<\/em><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-109562d elementor-widget elementor-widget-heading\" data-id=\"109562d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Valuation of land for photovoltaic power plants<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e70ebc6 elementor-widget elementor-widget-text-editor\" data-id=\"e70ebc6\" 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>The TA of Pau (<a href=\"https:\/\/justice.pappers.fr\/decision\/23de497ef70a24a218dfd9fa2f113cc310b1aa90?q=taxe+fonci%C3%A8re+ET+1498&amp;page=4&amp;date_decision_min=2025-05-01&amp;date_decision_max=2025-06-30&amp;juridiction%5B%5D=tribunaux+administratifs&amp;tri=ancien\">June 16, 2025, no. 2303265<\/a>) accepts that the rental value of a plot of land supporting a photovoltaic power plant can be determined on the basis of the emphyteutic lease fee, taking into account the specific use.<\/p><ul><li><span data-teams=\"true\"><i>Favourable ruling in this case - pragmatic approach taking into account the specific nature of the operation (See CE, May 21, 2025, no. 476 026,<\/i> Soci\u00e9t\u00e9 Centrale Photovolta\u00efque de Boissi\u00e8res<i>).<\/i><\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8d5fa6 elementor-widget elementor-widget-heading\" data-id=\"d8d5fa6\" 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\">Residential premises<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dbf4930 elementor-widget elementor-widget-heading\" data-id=\"dbf4930\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Rental vacancy and article 1389, I of the CGI (General Tax Code)<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5172bfe elementor-widget elementor-widget-text-editor\" data-id=\"5172bfe\" 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>According to the TA de Nice (<a href=\"https:\/\/justice.pappers.fr\/decision\/4f4fbde72c9771d50995912cb155c84953d14d37?q=Tribunal+administratif+de+Nice%2C+15+mai+2025%2C+2302036\">May 15, 2025, no. 2302036<\/a>), the absence of rentals due to economic factors (post-COVID, international tensions) does not characterize a vacancy beyond the owner's control.<\/p><ul><li><em>Strict interpretation of rental vacancy - for a similar approach to the non-use of a commercial property, see V. <\/em><a href=\"https:\/\/justice.pappers.fr\/decision\/ceff1f6891110c0e79218eb1551084c1461bdef2?q=Tribunal+administratif+de+Lille%2C+4%C3%A8me+Chambre%2C+19+mai+2025%2C+2205301\"><em>TA Lille, May 19, 2025, no. 2205301<\/em><\/a><em>.<\/em><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f05767a elementor-widget elementor-widget-heading\" data-id=\"f05767a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">How to evaluate a student residence<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0ec5b3 elementor-widget elementor-widget-text-editor\" data-id=\"a0ec5b3\" 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>The Administrative Court of Cergy-Pontoise (<a href=\"https:\/\/justice.pappers.fr\/decision\/6c812acea182d2396251b128b76e40181f18c27e?q=Tribunal+administratif+de+Cergy-Pontoise%2C+5%C3%A8me+Chambre%2C+12+juin+2025%2C+2302255\">June 12, 2025, no. 2302255<\/a>) noted that the premises in question housed a student residence made up of furnished apartments rented exclusively for residential use, with ancillary services such as internet, cleaning and laundry. The students have free use of their accommodation, which constitutes their principal residence. The building must therefore be considered as mainly used as a dwelling within the meaning of article 1496, I of the CGI, and the Administration has therefore rightly assessed its rental value according to this system.<\/p><ul><li><em>It should be noted that, for the application of article 1389 of the CGI, furnished studios rented by a company within its student residences must be considered, notwithstanding the fact that these residences offer, as ancillary services, access to a laundry and the presence of a janitor, as houses normally intended for rental (CE, July 26, 2018, n\u00b0 404 237, <\/em>Somabir Company<em>).<\/em><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72f9739 elementor-widget elementor-widget-heading\" data-id=\"72f9739\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Change of use and temporary exemption<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c405c27 elementor-widget elementor-widget-text-editor\" data-id=\"c405c27\" 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>The Administrative Court of Ch\u00e2lons-en-Champagne (<a href=\"https:\/\/justice.pappers.fr\/decision\/959b3ec43d635a74874e05179156b20fb1cda2f6?q=Tribunal+administratif+de+Ch%C3%A2lons-en-Champagne%2C+1%C3%A8re+Chambre%2C+26+juin+2025%2C+2300298\">June 26, 2025, no. 2300298<\/a>) considers that the conversion of business premises into housing does not constitute a new construction, addition or reconstruction, thus excluding the two-year exemption provided for under article 1383 of the CGI.<\/p><ul><li><em>Ruling in line with administrative doctrine - only certain changes of use are eligible for temporary exemption (V. CGI, art. 1383, III). <\/em><\/li><\/ul>\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-007319c e-con-full e-flex e-con e-child\" data-id=\"007319c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3e1e501 e-con-full e-flex e-con e-child\" data-id=\"3e1e501\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f6cb0b9 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"f6cb0b9\" 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 decoding=\"async\" width=\"176\" height=\"185\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2025\/10\/Image1.png\" class=\"attachment-medium size-medium wp-image-396478\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2025\/10\/Image1.png 176w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/10\/Image1-11x12.png 11w\" sizes=\"(max-width: 176px) 100vw, 176px\" \/>\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-0c9d3b8 e-con-full e-flex e-con e-child\" data-id=\"0c9d3b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-75237f1 elementor-widget elementor-widget-heading\" data-id=\"75237f1\" 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\">Aymeric GIVORD - <span>Expert in local taxation<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1aa0b4c elementor-widget elementor-widget-heading\" data-id=\"1aa0b4c\" 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 consultant since 2002, Aymeric has worked with renowned experts to develop case law in favor of taxpayers. With his teams, he is notably at the origin of the Pl\u00e9ni\u00e8re fiscale ruling <i>SA GKN Driveline<\/i> (CE, December 11, 2020, no. 422 418). He analyzes the taxation of industrial establishments, business premises and certain residential premises, proposing optimizations and assisting his clients with the necessary procedures, including litigation.<\/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<\/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\" data-id=\"209c6c2\" 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\/uploads\/2023\/05\/accompagnement-1030x579.png);\" role=\"img\" aria-label=\"support\"><\/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\t\t\t\t\t<div class=\"elementor-content-item elementor-cta__content-item elementor-icon-wrapper elementor-cta__icon elementor-view-default\">\n\t\t\t\t\t\t<div class=\"elementor-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 202.9 233\"><g id=\"Calque_2\" 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