Decisions by the Bordeaux Administrative Court of Appeal regarding the valuation of a temporary usufruct and the invalidity of a tax assessment

Last week, the Bordeaux Administrative Court of Appeal issued several rulings on tax matters, including:

- an appeal in whichadministration challenged a taxpayer’s valuation of a temporary usufruct. The Court held that theadministration valuation methodsadministration demonstrate a deliberate overstatement of the purchase price of the usufruct were not relevant (in this case, the comparison method, the economic valuation method, and the discounted cash flow method): Bordeaux Administrative Court of Appeal, March 6, 2025, No. 22BX02653

- The annulment of an assessment due to the taxpayer’s omission from the approved tax roll under the legislation applicable in Saint Martin: Bordeaux Administrative Court of Appeal, March 6, 2025, No. 23BX01439