Decisions of the Council of State dated March 14, 2025

Last Friday, the Eighth Chamber of Conseil d'Etat several tax rulings concerning, in particular:

- Exemption from capital gains tax on the sale of a primary residence. The Conseil d'Etat that, in order to determine whether the property sold was the taxpayers’ primary residence, the court must consider only the actual conditions of occupancy of the property and not the taxpayers’ intent: Council of State, 8th Chamber, March 14, 2025, Unpublished

- the assessment of rental value for property tax purposes, and in particular the inability to take into account, as of January 1 of the year following its renovation, the rental value of a standard unit that has been renovated using the comparative method: Court of Appeal, 8th Chamber, March 14, 2025, No. 493692, Unpublished