Judgments reported by the Administrative Court of Montreuil and the Administrative Court of Cergy-Pontoise
Last month, the Administrative Courts of Montreuil and Cergy-Pontoise published their case law bulletins, in which they highlighted decisions on tax matters.
The Montreuil Court has issued rulings regarding:
The Compliance of the Non-Deductibility of Office Tax with the ECHR (Montreuil Tax Court, Feb. 6, 2025, No. 2203808)
The application of VAT to fees charged by a car rental company when a vehicle is returned damaged (Montreuil Tax Court, Feb. 27, 2025, No. 2112744)
The application of the VAT rate for books to a sewing magazine (Montreuil Tax Court, Feb. 27, 2025, No. 2305195)
The Cergy-Pontoise Court has issued rulings regarding:
the inability to file a second appeal with the departmental commission in the event of irregularities during the first appeal (Administrative Court of Cergy-Pontoise, Sept. 27, 2024, No. 2200500)
The possibility of combining the Scellier and Malraux (for older properties) schemes (Cergy-Pontoise Administrative Court, Nov. 19, 2024, No. 2008835)
The absence of a tax residency requirement in France for eligibility for the supplementary CIMR (Tax Court of Cergy-Pontoise, Nov. 21, 2024, No. 2208569)
the date on which interest is recognized (the fiscal year in which it is recorded or the fiscal year in which it is deductible) for the purposes of applying the former cap on deductible financial expenses (Tax Court of Cergy-Pontoise, Dec. 10, 2024, No. 2102875 et seq.)
The application over time of the annual tax on office space in cases where work is performed to change the use of a space (TA, March 11, 2025, No. 2301481)