Ruling by the Nantes Administrative Court of Appeal regarding solar power plants
The Nantes Administrative Court of Appeal issued a ruling yesterday regarding property tax and solar power plants.
It considers that when the land is not recorded as an asset of either the owner or the operator, Article 1501 of the General Tax Code provides for the application of Article 1498 of the General Tax Code.
This provision stipulates that establishments are classified into subgroups "defined according to their nature and purpose. Within a subgroup, [they] are classified into categories based on their use, physical characteristics, location, and composition." The list of subgroups is set forth in Article 310 Q of Annex II to the General Tax Code and comprises ten subgroups.
Finally, the Court states in its analysis of the judgment that "given the specific nature of solar power plants, and in particular the large area occupied by such facilities, they must be classified in subgroup X, which covers facilities with exceptional characteristics, and, within that subgroup, in the single category entitled ‘premises not falling under any of the preceding categories due to their extraordinary characteristics’."