Decision by the Lyon Administrative Court of Appeal regarding the Pinel scheme

The Lyon Administrative Court issued a ruling last week clarifying how to determine the maximum allowable rent in order to qualify for the Pinel scheme when the apartment is rented with a garage.

In this case, the plaintiff, who bore the burden of proof, was unable to demonstrate that the apartment and the parking space were covered by two separate leases. The Court notes, in particular, the contradictions in the various leases submitted by the plaintiff, notably the lease for the apartment, which mentions the garage.

CAA Lyon, Dec. 19, 2024, No. 23LY01703

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Decisions by the Administrative Courts of Appeal regarding the deductibility of the FRU and the tax on vacant housing

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Decisions of the Council of State dated December 19, 2024