{"id":419883,"date":"2025-12-15T15:22:27","date_gmt":"2025-12-15T14:22:27","guid":{"rendered":"https:\/\/group-gac.com\/?p=419883"},"modified":"2025-12-16T08:53:48","modified_gmt":"2025-12-16T07:53:48","slug":"recension-de-jurisprudence-rendue-par-les-tribunaux-administratifs-en-matiere-de-fiscalite-locale-juillet-et-aout-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-july-and-august-2025\/","title":{"rendered":"Review of case law handed down by administrative courts on local taxation: July and August 2025"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"419883\" class=\"elementor elementor-419883\" 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>July and August 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 50.<\/p><p><strong>Sources :<\/strong> decisions rendered by the Administrative Tribunals (AT) between January 1<sup>er<\/sup> July and August 31, 2025.<\/p><p><strong>Summary:\u00a0<\/strong>The period analyzed confirms a highly structured body of case law (particularly faithful to the principles established by the 2017 reform), high standards for taxpayers (both in terms of evidence and reporting obligations), but also a few specific openings when the Administration makes a mistake in selecting the standard premises, incorrectly applies a coefficient, or when a protective reading of the texts is required (e.g., accounting method in the case of a partner subject to corporate income tax).<\/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\">Accounting method applicable to a real estate investment company leasing an industrial facility<\/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 Administrative Court of Amiens (<a href=\"https:\/\/justice.pappers.fr\/decision\/ab65bcd7ad3a450c29e7e9349abf0453eeedf0b6?q=Tribunal+administratif+d%27Amiens%2C+2+juillet+2025%2C+2300940\">July 2, 2025, No. 2300940<\/a>) considers that an SCI (real estate investment company) that owns an industrial building may benefit from the accounting method referred to in Article 1500, II, 2\u00b0 of the CGI (General Tax Code). The SCI is primarily engaged in the rental of industrial buildings and, due to the presence among its partners of a company subject to corporate income tax, it is required to keep commercial accounts in accordance with Article 238. <em>bis<\/em> K of the French General Tax Code. As both legal conditions are met, the SCI is entitled to obtain the rental value assessment according to the accounting method.<\/p>\n<ul>\n<li><em>Educational decision on the relationship between the accounting obligations of SCIs and the accounting valuation method.<\/em><\/li>\n<\/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\">Maintaining industrial qualification despite outdated facilities<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c74bb37 elementor-widget elementor-widget-text-editor\" data-id=\"c74bb37\" 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\/3372193cb08290adb57d2fbab862e4c3e3ac71a6?q=Tribunal+administratif+de+Ch%C3%A2lons-en-Champagne%2C+1%C3%A8re+Chambre%2C+3+juillet+2025%2C+2302689\">July 3, 2025, No. 2302689<\/a>) considers that the presence of industrial facilities, even if they are dilapidated or unusable, is sufficient to maintain the application of Article 1499 of the CGI, as the original value of the equipment in any case exceeds the threshold of \u20ac500,000 provided for in Article 1500, I, B, 1 of the aforementioned Code.<\/p>\n<ul>\n<li><em>The judge confirms a substantive and strict approach to the classification of industrial establishments.<\/em><\/li>\n<\/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\">Original value of fixed assets enforceable against the taxpayer<\/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>The Administrative Court of Rouen (<a href=\"https:\/\/justice.pappers.fr\/decision\/3fb2544093235ca4e7e4c16b5345644531fcf92e?q=Tribunal+administratif+de+Rouen%2C+1%C3%A8re+Chambre%2C+26+ao%C3%BBt+2025%2C+2403325\">August 26, 2025, No. 2403325<\/a>) holds that fixed assets must be recognized at their original value as recorded in the balance sheet, unless the company provides justification to the contrary.<\/p>\n<ul>\n<li><em>Strict application of Article 324 AE of Appendix III to the General Tax Code, with accounting remaining the primary reference.<\/em><\/li>\n<\/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\">Building in disrepair but still standing<\/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 Administrative Court of Nancy (<a href=\"https:\/\/justice.pappers.fr\/decision\/64ba07d623d78e471b088be028b46fbd351c22df?q=Tribunal+administratif+de+Nancy%2C+2%C3%A8me+Chambre%2C+4+juillet+2025%2C+2202994\">July 4, 2025, No. 2202994<\/a>) considers that a building damaged by illegal occupation does not present any structural damage and remains taxable as a built property.<\/p>\n<ul>\n<li><em>The judge confirms the restrictive interpretation of the concept of a state of disrepair (see also <\/em><a href=\"https:\/\/justice.pappers.fr\/decision\/a7a9148c1ddc25f51fb600441d66cef58cc08b58?q=Tribunal+administratif+de+Caen%2C+2%C3%A8me+Chambre%2C+22+juillet+2025%2C+2100578\"><em>TA Caen, July 22, 2025, No. 2100578<\/em><\/a><em>).<\/em><\/li>\n<\/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\">No change of use without declaration<\/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 Administrative Court of Toulouse (<a href=\"https:\/\/justice.pappers.fr\/decision\/0cd243b6b5b9e56a7bfd0ed434178ecac1731964?q=Tribunal+administratif+de+Toulouse%2C+1%C3%A8re+Chambre%2C+16+juillet+2025%2C+2401711\">July 16, 2025, No. 2401711<\/a>) considers that the cessation of activity and the deterioration of the premises do not constitute a change of use and points out that, in this case, the changes were not reported.<\/p>\n<ul>\n<li><em>Classic application of Article 1406, I of the French General Tax Code.<\/em><\/li>\n<\/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\">No allowance for differences in maintenance and rejection of the distinction between fractions of ownership<\/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 Ch\u00e2lons-en-Champagne (<a href=\"https:\/\/justice.pappers.fr\/decision\/c397665676ec12e38edc4496412b81c28505e1e3?q=Tribunal+administratif+de+Ch%C3%A2lons-en-Champagne%2C+1%C3%A8re+Chambre%2C+3+juillet+2025%2C+2201736\">July 3, 2025, No. 2201736<\/a>) ruled that the clinic in question was not eligible for any reduction for state of repair. As the unrevised rental value had been determined on the basis of a standard premises corresponding to the same property, no difference in condition within the meaning of Article 324 AA of Appendix III could be taken into account. The damage cited is considered superficial and does not justify a reduction under Article 1517 of the General Tax Code. The Administrative Court also rejected the argument that certain parts of the building were used for non-commercial activities: these medical activities are part of the clinic's overall activity and do not constitute separate fractions that could be subject to a different discount rate.<\/p>\n<ul>\n<li><em>According to our information, this judgment was appealed to the Council of State, registered under No. 507 879. According to the appellant, it was incumbent upon the Administrative Court to verify whether the condition of the property had deteriorated between the date of its inclusion in the report and the tax year (even in the case of identical premises, such deterioration could justify either an adjustment or, failing that, a finding of a change in physical characteristics within the meaning of Article 1517 of the General Tax Code; however, by requiring structural deterioration or advanced dilapidation, the TA misinterpreted the law and distorted the facts). Furthermore, the applicant criticizes the TA for applying a single departmental discount coefficient to the entire clinic on the grounds that all its parts contributed to the overall activity (however, for buildings other than industrial establishments, the texts require the identification of fractions that may be used for different purposes, even in the case of joint operation; as the different areas of the clinic could be used for separate activities, they could, until 2016, be assigned different discount coefficients).<\/em><\/li>\n<\/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\">Standard premises suitable for use as a hotel and hypermarket deemed appropriate<\/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 Limoges Administrative Court (<a href=\"https:\/\/justice.pappers.fr\/decision\/2999e28b02f1ddff8b417a1247911650062197ad?q=Tribunal+administratif+de+Limoges%2C+11+juillet+2025%2C+2401971\">July 11, 2025, No. 2401971<\/a>) considers that the hotel type used for comparison is relevant, as the differences in location are offset by other advantages. As for the TA in Ch\u00e2lons-en-Champagne (<a href=\"https:\/\/justice.pappers.fr\/decision\/88e589c410b21436c1f922729aecfad63e2f448d?q=Tribunal+administratif+de+Ch%C3%A2lons-en-Champagne%2C+1%C3%A8re+Chambre%2C+18+juillet+2025%2C+2301616\">July 18, 2025, No. 2301616<\/a>), it considers that a hypermarket located in an area that is economically comparable to the property being valued constitutes a relevant standard premises and reduces the rate applied.<\/p>\n<ul>\n<li><em>The judge confirms that the suitability of a standard premises is assessed holistically, taking into account the balance of characteristics and the economic zone.<\/em><\/li>\n<\/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\">Increase in rental value justified due to the commercial attractiveness of the area<\/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 Administrative Court of Ch\u00e2lons-en-Champagne (<a href=\"https:\/\/justice.pappers.fr\/decision\/eee7287314c0e1434fe27d94d2cabcd31940e4fc?q=Tribunal+administratif+de+Ch%C3%A2lons-en-Champagne%2C+1%C3%A8re+Chambre%2C+4+juillet+2025%2C+2301052\">July 4, 2025, No. 2301052<\/a>) considers that the premium applied to a store is justified by the attractiveness and accessibility of the peripheral commercial area.<\/p>\n<ul>\n<li><em>Economic location remains a determining factor in rental value.<\/em><\/li>\n<\/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\">Location coefficient not individually contestable<\/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 Administrative Court of Nancy (<a href=\"https:\/\/justice.pappers.fr\/decision\/33c1a40c4dd1564aaa58e670f5876e88c3899c08?q=Tribunal+administratif+de+Nancy%2C+2%C3%A8me+Chambre%2C+4+juillet+2025%2C+2203519\">July 4, 2025, No. 2203519<\/a>) points out that the location coefficient set by the departmental commission cannot be challenged in individual disputes.<\/p>\n<ul>\n<li><em>Decision consistent with established case law on the limits of location disputes.<\/em><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c78796 elementor-widget elementor-widget-heading\" data-id=\"2c78796\" 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\">Location coefficient integrated into the floor plan<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7911867 elementor-widget elementor-widget-text-editor\" data-id=\"7911867\" 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 Grenoble (<a href=\"https:\/\/justice.pappers.fr\/decision\/e104e6f0dd642d67249bba42fb8ef654b197c984?q=Tribunal+administratif+de+Grenoble%2C+28+juillet+2025%2C+2302413\">July 28, 2025, No. 2302413<\/a>) allows for a coefficient of 1.15 to be taken into account in calculating the floor, notwithstanding the fact that this coefficient was set to take effect from a year after 2017.<\/p>\n<ul>\n<li><em>Application of the solution proposed by CE, November 13, 2023, n<sup>bones <\/sup>474,735 and 474,736, <\/em>Carrefour Real Estate Company<em> and No. 474,757, <\/em>Leroy Merlin Company<em>.<\/em><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6251586 elementor-widget elementor-widget-heading\" data-id=\"6251586\" 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\">Profitability confirmed for a training organization<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14915ae elementor-widget elementor-widget-text-editor\" data-id=\"14915ae\" 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>As the applicant association did not demonstrate that it operated under conditions distinct from those of commercial enterprises, the Lyon Administrative Court (<a href=\"https:\/\/justice.pappers.fr\/decision\/36deaf2f2ac442bea87ee6274e058f582101a3de?q=Tribunal+administratif+de+Lyon%2C+9%C3%A8me+Chambre%2C+25+juillet+2025%2C+2310485\">July 25, 2025, No. 2310485<\/a>) confirms that it falls under the evaluation category \u00abENS2: for-profit educational institutions.\u00bb.<\/p>\n<ul>\n<li><em>This decision illustrates the increased requirement to demonstrate, in concrete terms, conditions of operation that are distinct from those of the market in order to be recognized as a non-profit organization.<\/em><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3292fb9 elementor-widget elementor-widget-heading\" data-id=\"3292fb9\" 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\">DEP2 category confirmed for a trading warehouse<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97f1900 elementor-widget elementor-widget-text-editor\" data-id=\"97f1900\" 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 Grenoble (<a href=\"https:\/\/justice.pappers.fr\/decision\/2ca075c5ac35c74c9812f1a083d0be2ee0625f33?q=Tribunal+administratif+de+Grenoble%2C+5+ao%C3%BBt+2025%2C+2300641\">August 5, 2025, No. 2300641<\/a>) confirms the DEP2 classification and finds that the areas and weightings used are not validly contested.<\/p>\n<ul>\n<li><em>The nature of the activity takes precedence over all other considerations.<\/em><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7526aa8 elementor-widget elementor-widget-heading\" data-id=\"7526aa8\" 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\">Inclusion of access ramps in the actual surface area and restaurant terraces evaluated as main surfaces<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10347c4 elementor-widget elementor-widget-text-editor\" data-id=\"10347c4\" 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 Versailles (<a href=\"https:\/\/justice.pappers.fr\/decision\/78f305319aca3247e1d4fe2ac4494ff2a27e4d0c?q=Tribunal+administratif+de+Versailles%2C+7%C3%A8me+Chambre%2C+11+juillet+2025%2C+2304136\">July 11, 2025, No. 2304136<\/a>) considers that access ramps to roof terraces constitute structures that must be included in the actual surface area. For its part, the Limoges Administrative Court (<a href=\"https:\/\/justice.pappers.fr\/decision\/17f746336738cb421fb439223fda67f5f88df906?q=Tribunal+administratif+de+Limoges%2C+22+juillet+2025%2C+2300283\">July 22, 2025, No. 2300283<\/a>) considers that restaurant terraces are an integral part of the business and should be assessed as main areas.<\/p>\n<ul>\n<li><em>The judge points out that only the intended use of the land guides its valuation.<\/em><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-624c983 elementor-widget elementor-widget-heading\" data-id=\"624c983\" 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\">Ancillary office space: no reduced coefficient<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10d8607 elementor-widget elementor-widget-text-editor\" data-id=\"10d8607\" 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\/8cd1b26d97be00d625e8bae0c0ab6b13c4abcbe5?q=Tribunal+administratif+de+Cergy-Pontoise%2C+2%C3%A8me+Chambre%2C+1+juillet+2025%2C+2305283\">1<sup>er<\/sup> July 2025, No. 2305283<\/a>) holds that ancillary office space contributes directly to the main use and cannot benefit from a reduced weighting in the absence of evidence establishing a lower value in use.<\/p>\n<ul>\n<li><em>New decision confirming the difficulty of obtaining a reduction for standard ancillary areas (see, similarly, <\/em><a href=\"https:\/\/justice.pappers.fr\/decision\/4677cd22a05b3b04241ff3fd7cb7b145138dcbed?q=Tribunal+administratif+de+Paris%2C+1%C3%A8re+Chambre%2C+1+juillet+2025%2C+2205912\"><em>TA Paris, 1<sup>er<\/sup> July 2025, No. 2205912<\/em><\/a><em>).<\/em><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bc9b16 elementor-widget elementor-widget-heading\" data-id=\"5bc9b16\" 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\">Weighting of logistics docks at 1<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbaae77 elementor-widget elementor-widget-text-editor\" data-id=\"cbaae77\" 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 Amiens (<a href=\"https:\/\/justice.pappers.fr\/decision\/010c81d08d6bbd14657c99fb56c8a57b6c4e59d0?q=Tribunal+administratif+d%27Amiens%2C+2+juillet+2025%2C+2301797\">July 2, 2025, No. 2301797<\/a>) considers that the loading docks and traffic lanes of a logistics warehouse have the highest utility value and should be assigned a coefficient of 1.<\/p>\n<ul>\n<li><em>The judge assesses the value in use according to the actual logistical function.<\/em><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbc20d0 elementor-widget elementor-widget-heading\" data-id=\"cbc20d0\" 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\">Vacancy not proven due to lack of diligence<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c2f726 elementor-widget elementor-widget-text-editor\" data-id=\"7c2f726\" 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 Toulouse (<a href=\"https:\/\/justice.pappers.fr\/decision\/cb53275b2c31c21b56f0f379c519b976afbe0dec?q=Tribunal+administratif+de+Toulouse%2C+1%C3%A8re+Chambre%2C+15+juillet+2025%2C+2303226\">July 15, 2025, No. 2303226<\/a>) refuses a tax relief for vacancy (<em>CGI, Art. 1389, I<\/em>), due to insufficient evidence of steps taken to rent or renovate the property.<\/p>\n<ul>\n<li><em>Confirmation of the evidentiary requirement regarding involuntary vacancy.<\/em><\/li>\n<\/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\">Garages and parking lots taxable as built outbuildings<\/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>The Administrative Court of Grenoble (<a href=\"https:\/\/justice.pappers.fr\/decision\/9bb0732ce719313088d31dfd98692a14548973d1?q=Tribunal+administratif+de+Grenoble%2C+11+ao%C3%BBt+2025%2C+2300590\">August 11, 2025, No. 2300590<\/a>) notes that lots presented as \u00abto be built\u00bb are in fact garages and a parking lot, as established by the notarial deeds.<\/p>\n<ul>\n<li><em>Authentic deeds retain decisive probative force for the classification of lots.<\/em><\/li>\n<\/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\">Assimilation of heating into central heating<\/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 Grenoble (<a href=\"https:\/\/justice.pappers.fr\/decision\/c31add369150a19df1f1f7b43153d65b98d0b8b8?q=Tribunal+administratif+de+Grenoble%2C+5+ao%C3%BBt+2025%2C+2300516\">August 5, 2025, No. 2300516<\/a>) considers that a wood stove supplemented by electric convector heaters should be treated as central heating, which justifies the increase in weighted floor space.<\/p>\n<ul>\n<li><em>The judge confirms the broad interpretation of the concept of central heating systems.<\/em><\/li>\n<\/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\">Tax relief denied due to involuntary non-use<\/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 Lyon (<a href=\"https:\/\/justice.pappers.fr\/decision\/e8a275531418e7417397835170d51ae44bc62de9?q=Tribunal+administratif+de+Lyon%2C+9%C3%A8me+Chambre%2C+25+juillet+2025%2C+2401078\">July 25, 2025, No. 2401078<\/a>) refuses the tax relief provided for in Article 1389, I of the General Tax Code, as the bankruptcy of the company responsible for the repair work does not demonstrate that the non-use of the part of the property in dispute was beyond the owner's control.<\/p><ul><li><em>The burden of proof regarding non-exploitation remains particularly high.<\/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\" 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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 fetchpriority=\"high\" decoding=\"async\" width=\"240\" height=\"300\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2025\/04\/Clement-CARRAY-240x300.png\" class=\"attachment-medium size-medium wp-image-332490\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2025\/04\/Clement-CARRAY-240x300.png 240w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/04\/Clement-CARRAY-10x12.png 10w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/04\/Clement-CARRAY.png 704w\" sizes=\"(max-width: 240px) 100vw, 240px\" \/>\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\">Cl\u00e9ment CARRAY - <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 senior local tax consultant since 2009, Cl\u00e9ment draws on his solid expertise to handle more than 100 assignments per year. He advises his clients on tax optimization and helps them implement 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<\/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 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