{"id":404037,"date":"2025-11-27T16:40:07","date_gmt":"2025-11-27T15:40:07","guid":{"rendered":"https:\/\/group-gac.com\/?p=404037"},"modified":"2025-11-28T16:46:15","modified_gmt":"2025-11-28T15:46:15","slug":"operations-de-restructuration-et-fiscalite-locale-comprendre-les-regles-de-la-valeur-locative-plancher","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/restructuring-operations-and-local-taxation-understanding-the-rules-governing-minimum-rental-value\/","title":{"rendered":"Restructuring operations and local taxation: understanding the rules governing minimum rental value"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"404037\" class=\"elementor elementor-404037\" 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-d93d9b3 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d93d9b3\" 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>Corporate restructuring or reorganization operations can have a significant impact on the tax bases used to calculate local taxes. To avoid a sharp drop in tax revenues during these operations, the General Tax Code (CGI) provides for two mechanisms known as <strong>minimum rental value<\/strong>.<\/p><p>The first is defined in Article <strong>1518 B<\/strong> of the CGI; the second in Article <strong>1499-0 A<\/strong>. These two measures have a common objective: to prevent legal or financial transactions from leading to an artificial reduction in the rental value of industrial properties.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2276d10 elementor-widget elementor-widget-heading\" data-id=\"2276d10\" 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\">The minimum rental value under Article 1518 B of the French General Tax Code<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dff8b64 elementor-widget elementor-widget-heading\" data-id=\"dff8b64\" 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\">Definition and purpose of the system<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ec4f0a elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0ec4f0a\" 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>Created by the law of January 10, 1980, Article 1518 B aims to guarantee the stability of local authorities' resources during operations involving <strong>external growth<\/strong> carried out by industrial companies.<br \/>In concrete terms, it imposes a minimum threshold: after the transfer of fixed assets, the rental value used for taxation purposes cannot fall below a certain percentage of the rental value recorded before the transaction.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1e75a1 elementor-widget elementor-widget-heading\" data-id=\"f1e75a1\" 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\">Operations concerned<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5aaba15 elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5aaba15\" 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 scope of the text has gradually expanded. Article 1518 B now covers:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c175f95 elementor-widget elementor-widget-heading\" data-id=\"c175f95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">1. Operations initially planned:<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-35e8fe7 elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"35e8fe7\" 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>contributions,<\/li><li>spin-offs,<\/li><li>company mergers,<\/li><li>business transfers.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bc0182 elementor-widget elementor-widget-heading\" data-id=\"1bc0182\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">2. Subsequent extensions:<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-731806e elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"731806e\" 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>takeovers of companies in difficulty (safeguard, receivership, or liquidation proceedings),<\/li><li>universal inheritance transfers (TUP) since 2010,<\/li><li>isolated transfers of tangible fixed assets between related companies (since 2011).<\/li><\/ul><p>For the latter, two conditions must be met:<\/p><ol><li>Fixed assets must remain attached to the same establishment.,<\/li><li>Companies must be linked in the sense of direct or indirect control.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f7ccbd elementor-widget elementor-widget-heading\" data-id=\"4f7ccbd\" 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\">The five applicable floor rates<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a6fa3c elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3a6fa3c\" 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>Article 1518 B sets different rates depending on the nature and date of the transaction:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3959e8 elementor-widget elementor-widget-jet-table\" data-id=\"e3959e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-table jet-elements\">\n\t\t<div class=\"jet-table-wrapper jet-table-responsive-mobile\">\n\t\t\t<table class=\"jet-table jet-table--fa5-compat\">\n\t\t\t\t<thead class=\"jet-table__head\"><tr class=\"jet-table__head-row\"><th class=\"jet-table__cell elementor-repeater-item-bcb1bb7 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Location<\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-2a4f195 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Minimum rate<\/div><\/div><\/div><\/th><\/tr><\/thead>\n\t\t\t\t\t\t\t\t<tbody class=\"jet-table__body\"><tr class=\"jet-table__body-row elementor-repeater-item-f45bda8\"><td class=\"jet-table__cell elementor-repeater-item-73195e3 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Operations prior to 1992<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-3bab877 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">66%<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-c44c960\"><td class=\"jet-table__cell elementor-repeater-item-5e628da jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Operating since 1992 + TUP since 2010<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-a3f3ae7 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">80%<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-86b4aef\"><td class=\"jet-table__cell elementor-repeater-item-b8f00d3 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Companies in difficulty (year of proceedings + 2 years)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-dfbfa1c jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">50%<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-c722334\"><td class=\"jet-table__cell elementor-repeater-item-42be16b jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Transactions between companies within the same integrated group between 2006 and 2010<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-0bd44b1 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">90%<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-ab8853c\"><td class=\"jet-table__cell elementor-repeater-item-36a2b32 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Transactions since 2011 between related companies and isolated disposals<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-1a0a350 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">100%<\/div><\/div><\/div><\/td><\/tr><\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f0f954 elementor-widget elementor-widget-spacer\" data-id=\"2f0f954\" 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-38abde5 elementor-widget elementor-widget-heading\" data-id=\"38abde5\" 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\">Calculation example<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85c9503 elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"85c9503\" 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>Company A has owned an establishment since 2001. In 2024, this establishment is transferred to an unrelated company B.<\/p><p>For the 2025 property tax, two values must be compared:<\/p><ul><li>the rental value derived from the contribution value,<\/li><li>the historical rental value (revalued original cost price) \u00d7 <strong>80 %<\/strong>.<\/li><\/ul><p>The highest value becomes the taxable base.<\/p><p>Variations exist: rate increased to <strong>100 %<\/strong> for related companies, or lowered to <strong>50 %<\/strong> in the event of collective proceedings.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb5bb0a elementor-widget elementor-widget-heading\" data-id=\"cb5bb0a\" 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\">What are the essential practices to adopt during an inspection?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a961cc8 elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a961cc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li><strong> Verify that the transaction falls within the scope of Article 1518 B.<\/strong><br \/>Case law, in particular the ruling <strong>Council of State, <em>Saint-Jacques company<\/em>,<\/strong>\u00a0reminds that a simple transfer of bare premises does not constitute a transfer of an establishment.<\/li><li><strong> Check the rate retained by the administration<\/strong><br \/>The ruling <strong>EC, <em>Kem One company<\/em> confirms <\/strong>that a series of operations may constitute a <strong>single transfer<\/strong>, avoiding the application of the 100% rate.<\/li><li><strong> Review the complete history of the site<\/strong><br \/>A cumulative application of the floor is possible: for example, two successive transfers at 80% result in an overall rate of <strong>64 %<\/strong>.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d09df13 elementor-widget elementor-widget-heading\" data-id=\"d09df13\" 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\">Is your operation affected?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d89920 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"6d89920\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/calendly.com\/expertsgac-\/analysons-votre-situation-fiscale\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Schedule a tax consultation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-142ca32 elementor-widget elementor-widget-spacer\" data-id=\"142ca32\" 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-37fd4fc elementor-widget elementor-widget-heading\" data-id=\"37fd4fc\" 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\">The minimum rental value under Article 1499-0 A of the French General Tax Code<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e71d9f7 elementor-widget elementor-widget-heading\" data-id=\"e71d9f7\" 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\">A newer device<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46436c7 elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"46436c7\" 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>Introduced by the amended finance law for 2008, Article 1499-0 A targets three specific transactions:<\/p><ul><li>the <strong>real estate leasing<\/strong>,<\/li><li>the <strong>sale-leaseback<\/strong> (lease-back),<\/li><li>the <strong>sale-lease<\/strong>.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa832cc elementor-widget elementor-widget-heading\" data-id=\"fa832cc\" 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\">Definition of the operations concerned<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-429f622 elementor-widget elementor-widget-heading\" data-id=\"429f622\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Real estate leasing<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b37293b elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b37293b\" 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>Financing agreement: a credit company purchases or builds a building, leases it to a business, and may transfer ownership to the business at the end of the term.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1e7938 elementor-widget elementor-widget-heading\" data-id=\"f1e7938\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Sale-leaseback<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d499ade elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d499ade\" 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>A company sells its building to a financial institution and immediately leases it back in order to improve its cash flow while continuing to use the building.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c80f37 elementor-widget elementor-widget-heading\" data-id=\"7c80f37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Sale and leaseback<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d2528a elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"0d2528a\" 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 building is sold and then leased back under a \u00abstandard\u00bb lease. A repurchase agreement may be included in the contract.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e36212 elementor-widget elementor-widget-heading\" data-id=\"5e36212\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Purpose of Article 1499-0 A<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6f555b elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"e6f555b\" 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 industrial rental value is calculated on the basis of the <strong>cost price<\/strong>, a sale may result in an artificial decrease in this value (if the purchaser records the asset at a lower amount).<\/p><p>To prevent this decline, Article 1499-0 A imposes a minimum threshold:<\/p><ul><li><strong>1<sup>er <\/sup>paragraph:<\/strong> in the event of acquisition by the borrower, the rental value for subsequent years may not be less than that for the year of acquisition.<\/li><li><strong>2<sup>th <\/sup>paragraph:<\/strong> In the event of a sale-leaseback or sale-lease, the rental value for the years following the sale may not be less than that for the year of sale.<\/li><\/ul><p>In both situations, the rental value used in year N therefore becomes a <strong>minimum level<\/strong> for future taxation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5739545 e-flex e-con-boxed e-con e-child\" data-id=\"5739545\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e30e3b8 elementor-widget elementor-widget-heading\" data-id=\"e30e3b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Concrete example: the decision of the Council of State, SAS Rousseau<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8447878 elementor-widget elementor-widget-text-editor\" data-id=\"8447878\" 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>To illustrate the practical application of Article 1499-0 A, our tax experts and partner attorneys assisted Rousseau in a dispute concerning the minimum rental value of real estate acquired through a lease.<\/p><p>We have, in particular:<\/p><ul><li>advised the company throughout the proceedings by analyzing the legal situation and developing a defense strategy; ;<\/li><li>contributed our expertise in local taxation to challenge the minimum rental value set by the Administration,<\/li><li>represented the company before the Administration and various courts, with the support of our partner lawyers.<\/li><\/ul><p>Thanks to this support, the tax authorities recognized the validity of Rousseau's arguments and made the necessary adjustments. This specific case illustrates\u00a0<strong>the importance of expert advice to secure the tax basis in complex transactions<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a3df21 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"1a3df21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/group-gac.com\/en\/sas-rousseau-business\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Discover the SAS Rousseau decision<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-53fbbf8 e-flex e-con-boxed e-con e-parent\" data-id=\"53fbbf8\" 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-772c118 elementor-widget elementor-widget-spacer\" data-id=\"772c118\" 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-34ad50b 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=\"34ad50b\" 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\tNeed similar support to secure your tax bases?\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\tLet's analyze your tax situation\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 class=\"elementor-element elementor-element-23eef5e elementor-widget elementor-widget-heading\" data-id=\"23eef5e\" 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\">Conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b317727 elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b317727\" 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 articles <strong>1518 B<\/strong> and <strong>1499-0 A<\/strong> of the French General Tax Code are two essential tools for securing the tax bases of local authorities during restructuring or real estate financing operations. Their implementation requires a detailed analysis of the legal history of the assets, the nature of the transaction, and the conditions of control between companies.<\/p><p>In a context where restructuring operations and financial arrangements are becoming increasingly common, it remains essential to have a good understanding of these issues in order to accurately anticipate the tax implications and limit the risk of reassessment.<\/p>\t\t\t\t\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-6fa2f48 e-flex e-con-boxed e-con e-parent\" data-id=\"6fa2f48\" 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-395ffd5 e-con-full e-flex e-con e-child\" data-id=\"395ffd5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-10659cc elementor-widget elementor-widget-spacer\" data-id=\"10659cc\" 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-ce9d31c elementor-cta--skin-classic elementor-animated-content elementor-bg-transform elementor-bg-transform-zoom-in elementor-widget elementor-widget-call-to-action\" data-id=\"ce9d31c\" 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\" data-name=\"Calque 2\"><g id=\"Calque_1-2\" data-name=\"Calque 1\"><path d=\"M90.4,128.9l-.2-32.4.2-64.2L146.3,0,202,31.9V97.8l-27.1,15-21.6-12.5,27.6-15.2.1-39.9L146.4,25.3l-34.6,20-.1,39.9.1,31Z\" style=\"fill:#3687c4\"><\/path><path d=\"M119.2,88l28.2,16.1,55.5,32.3v64.5L147.3,233l-57-32.9V168.4l21.9-12.6-.4,32.5,34.5,20,34.5-20v-40l-34.5-20-26.9-15.4Z\" style=\"fill:#959dab\"><\/path><path d=\"M139.8,132.4l-28,16.4L56.1,180.7.2,148.5,0,84.3,57,51.4,84.1,67.7V92.8L56.6,77.1,22,97.2v38.5l34.6,20,34.6-19.9L118,120.2Z\" style=\"fill:#232954\"><\/path><path d=\"M162.6,95.2l21.7,12.4-9.3,5.2-21.6-12.6Z\" style=\"fill:#2a6cad\"><\/path><path d=\"M90.3,168.4l21.9-12.7-.2,11.9L90.3,179.1Z\" style=\"fill:#6f767f\"><\/path><path d=\"M73.8,86.7V61.4l10.4,6.3v25Z\" style=\"fill:#14162d\"><\/path><\/g><\/g><\/svg>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\t\nOur tax consultants offer support throughout your real estate investments and restructuring (assistance with tax returns, budgeting, etc.) to ensure your local taxes and duties are secure. You need solid and reliable cash flow management to enable your business to grow: our financial performance division, made up of tax consultants supported by expert lawyers, is dedicated to securing your tax environment through a high level of expertise and personalized support.\n\t\t\t\t\t<\/div>\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-\" href=\"https:\/\/group-gac.com\/en\/service\/local-taxation\/\">\n\t\t\t\t\t\tDiscover our support\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\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0c40f78 e-flex e-con-boxed e-con e-parent\" data-id=\"0c40f78\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div 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