Decisions of the Administrative Courts of Appeal dated October 17, 2024
Last week, the administrative courts of appeal issued several rulings concerning, in particular:
- A case in which the resale of bottles of Petrus by a wine collector was deemed a professional activity: CAA Paris, Oct. 17, 2024, No. 23PA00612
- VAT rules for furnished rentals: Lyon Administrative Court of Appeal, Oct. 17, 2024, No. 23LY00004
- The distinction between an association’s for-profit and nonprofit activities: CAA Lyon, Oct. 17, 2024, No. 23LY02766
- The inadmissibility of an appeal seeking reinstatement of the original tax assessments when the appeal is filed after the deadline for reinstatement has expired: Paris Administrative Court of Appeal, Oct. 17, 2024, No. 23PA00429
- A ruling concerning the transfer of a company’s registered office abroad: Paris Court of Appeal, Oct. 17, 2024, No. 22PA02556