{"id":5468,"date":"2020-09-14T12:34:37","date_gmt":"2020-09-14T12:34:37","guid":{"rendered":"https:\/\/lacombe-avocats.fr\/coup-de-theatre-sur-terrain-a-batir-les-marchands-prives-de-marge\/"},"modified":"2024-10-03T12:25:31","modified_gmt":"2024-10-03T12:25:31","slug":"drama-on-building-land-merchants-deprived-of-margins","status":"publish","type":"post","link":"https:\/\/lacombe-avocats.fr\/en\/drama-on-building-land-merchants-deprived-of-margins\/","title":{"rendered":"Drama on building land: merchants deprived of margins?"},"content":{"rendered":"[vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_color=”#ffffff” scene_position=”center” top_padding=”2%” constrain_group_1=”yes” bottom_padding=”2%” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ 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custom_height=”75″][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text css=”” text_direction=”default” el_class=”justify”]\n

“At the theatre audiences want to be surprised. But with what they expect.<\/em>“\u00b9<\/h2>\n

The soap opera linked to the conditions of application of the margin tax regime on sales of building land has just seen some rather unexpected developments. For many property professionals, the recent decisions by the Conseil d’Etat radically alter the economics of certain transactions, and the marginalisation of cases involving taxation on the margin could border on tragedy.<\/h2>\n[\/vc_column_text][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” font_color=”#002643″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_column_text css=”” el_class=”justify” text_direction=”default”]\n

Act 1: the emergence of local disputes<\/h2>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_column_text css=”” el_class=”justify” text_direction=”default”]The tax authorities initially restricted the scope of margin VAT to situations where the property resold was identical to the property acquired in terms of its legal status and physical characteristics. For example, it argued that the resale of building land resulting from the division of a single plot should be taxed on the full price, even if the initial acquisition did not give rise to a right to deduction\u00b2.<\/p>\n

A number of disputes have gradually arisen, with the tax authorities systematically questioning the application of VAT on the margin to purchase\/resale transactions where a \u2018modification\u2019 has taken place between the purchase and the resale, whether this involves dividing a single plot of land into several lots, subdividing a building sold as is after dividing the land on which it stands, or demolishing a building that encumbered the plot of land purchased, divided and resold in several lots.<\/p>\n

Property professionals, thus deprived of taxation on the margin and subject to \u2018normal\u2019 VAT on the sale price of building plots, could not resign themselves to seeing their margins significantly impacted and sometimes reduced to nothing: they contested, and asked Members of Parliament to ask the Minister for the Budget to explain.<\/p>\n

In the end, there was little debate in this local dispute: the tax authorities relied on their own doctrine, without reference to Article 392 of the Directive, while the taxpayers, to counter these claims, often relied solely on the letter of Article 268 of the CGI.<\/p>\n

Article 268 of the CGI in fact provides that \u2018With regard to the supply of building land, or a transaction referred to in 2\u00b0) of 5 of Article 261 (i.e. the supply of buildings completed more than five years ago) for which the option provided for in 5\u00b0) bis of Article 260 has been made, if the acquisition by the transferor did not give rise to a right to deduct value added tax, the taxable amount is made up of the difference between:<\/em><\/p>\n

1\u00b0 On the one hand, the price expressed and the charges added to it;<\/em>
\n2\u00b0 On the other hand, as the case may be: a) or the sums that the transferor has paid, on whatever basis, for the acquisition of the land or building<\/em>\u2019.<\/p>\n

In the light of this wording, taxpayers consider that taxation on the margin on the resale of building land simply requires that the acquisition did not give rise to a right to deduction, without any distinction being made as to the qualification that led to the absence of deduction at the time of acquisition.<\/p>\n

The most diligent taxpayers also pointed out that the parliamentary works, which are useful if the text of the law is not clear, which is far from obvious in this case, did not mention any restriction as to the identity of the property acquired and resold. As we have pointed out in these very columns\u2074, neither the report of the Finance Committee\u2075 nor the opinion submitted by Mr Olivier Carr\u00e9, MP, to the Presidency of the National Assembly on 17 November 2009, establish any intention on the part of the legislature to restrict the scope of VAT on the margin in this way, a restriction which was not ultimately transcribed in the text finally adopted. It is also interesting to note that Mr Olivier Carr\u00e9, who is in a good position to appreciate the legislator’s intention, was one of the first to alert the Budget Minister, in a written question to the Government, to the fact that certain audit departments were \u2018requiring conditions not provided for in this text<\/em> in order to allow resale prices to be taxed at the margin under Article 268 of the General Tax Code\u2019\u2076.<\/p>\n

Cornered by questions from Members of Parliament, the Minister initially argued that \u2018applying the margin regime in other cases would result in it being impossible to calculate the taxable base since sale price and purchase price would relate to dissimilar goods<\/em>\u2019.<\/p>\n

This arithmetical argument was taken up in litigation by the tax authorities. Some taxpayers still remembered the previous administrative doctrine, under which developers, who had to charge VAT on the margin on sales of plots to private individuals, could estimate the cost price of a plot by deducting a fraction of the total purchase price of the land, using the method of their choice and under the supervision of the Administration\u2077. What was once prescribed became materially impossible?<\/p>\n

Other taxpayers pointed out that the Danish and Greek governments had supported a similar line of reasoning in the context of a dispute concerning the VAT margin scheme for second-hand goods, a line of reasoning rejected by the CJEU\u2078.<\/p>\n

This argument has gradually been abandoned by the tax authorities. It is true that the tax authorities have softened their stance by requiring only that the legal classification of the goods acquired and the goods resold be identical\u2079. However, this welcome relaxation was not enough for the lower courts.[\/vc_column_text][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” font_color=”#002643″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_column_text css=”” el_class=”justify” text_direction=”default”]\n

Act 2: The lower courts come to the rescue of property professionals<\/h2>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_column_text css=”” el_class=”justify” text_direction=”default”]Following an initial ruling by the Grenoble Administrative Court\u00b9\u2070, numerous administrative courts have had to deal with challenges to the application of VAT on the margin to purchase-resale transactions involving building land\u00b9\u00b9.<\/p>\n

The solution seemed to be a foregone conclusion, and the Conseil d’Etat itself highlighted one of these rulings\u00b9\u00b2 in its annual public report published on 12 May 2018.<\/p>\n

Although the tax authorities did not systematically appeal these rulings, which were all favourable to the taxpayers, the decisions of the second instance remained set in the same direction\u00b9\u00b3.<\/p>\n

However, a close examination of these decisions was likely to bring a nuance. In the Promialp case, which will be discussed later, the Lyon Administrative Court of Appeal\u00b9\u2074 found in favour of the tax authorities, despite the contrary conclusions of its public rapporteur Jean Paul Vallecchia\u00b9\u2075. The latter referred to the filiation of Article 268 of the CGI with Article 392 of the VAT Directive 2006\/112\/EC of 28 November 2006, according to which \u2018Member States may provide that, for supplies of buildings and building land purchased with a view to resale by a taxable person who did not have a right to deduct on the occasion of the acquisition, the taxable amount shall be the difference between the sale price and the purchase price<\/em>\u2019. It pointed out that \u2018the Directive thus establishes the principle that transactions relating to undeveloped land intended to support a building are subject to VAT; the partial exemption by application of the tax on the profit margin alone being therefore only a derogation and subject to strict interpretation\u2019, to deduce from this, without being followed by the Court, that in the case of the acquisition \u201cof a built property exempt from VAT because of a dwelling house completed more than five years ago, finally demolished to become a genuine building plot<\/em>\u201d, the optional VAT on profit margin regime should be set aside.<\/p>\n

It is true that Article 268 of the General Tax Code, which transposes the provisions of Article 392 of the VAT Directive into domestic law, must be interpreted in the light of these provisions\u00b9\u2076. Administrative doctrine had never insisted on this point. However, it was in the light of the Directive that the Conseil d’Etat \u2018saved\u2019 this doctrine.[\/vc_column_text][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” font_color=”#002643″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_column_text css=”” el_class=”justify” text_direction=”default”]\n

Act 3: The Conseil d’\u00c9tat turns the tables<\/h2>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_column_text css=”” el_class=”justify” text_direction=”default”]In its \u2018Promialp\u2019 ruling of 27 March\u00b9\u2077, the Conseil d’Etat censured the ruling of the Lyon Administrative Court of Appeal, which had held that \u2018it has no bearing (…) on the fact that the physical characteristics and classification of the goods in question were modified between their acquisition and sale. <\/em>\u2019 By reading Article 268 of the General Tax Code \u201cin the light\u201d of the provisions of Article 392 of the VAT Directive, it held that \u2019the derogating rules for calculating value added tax that they provide for apply to transactions involving the sale of building land that has been acquired with a view to resale and therefore do not apply to a sale of building land that, at the time of their acquisition, had the character of built-up land, when the building on which they were built has been demolished by the purchaser-reseller. <\/em>\u2019<\/p>\n

Let’s go back for a moment to this issue of transposition into domestic law: the directive allows the margin system to be applied only to \u2018purchases with a view to resale\u2019, a condition not included in the wording of Article 268 of the CGI. Should we see in this wording a (very) implicit condition of identity? Could the fact that Article 392 of the Directive refers to purchases with a view to resale rule out any transformation of the goods between purchase and resale? This is the position of the Conseil d’Etat, which confirmed its position in a recent decision: VAT on the margin is not applicable when the building on which the property was built has been demolished by the purchaser-reseller\u00b9\u2078.<\/p>\n

The Conseil d’Etat’s solution is clear: after demolition of a building encumbering the land acquired for resale, the resale of the building plot(s) cannot be taxed on the margin alone. As a result, it is now advisable to accept the administration’s invitation\u00b9\u2079 to proceed, prior to any acquisition, with a plot division \u2018enabling a distinction to be made between the part of the right-of-way free of buildings that can be used as such, the sale of which will be taxed as building land, and the part already built on that can be used as such, the tax classification of which will depend on the specific characteristics<\/em>\u2019. Better still, in a situation similar to that in the Promialp case, the professional could ask the seller to demolish the unsuitable building himself, even if it meant indirectly assuming the cost as part of the price calculation. Such a request would have little chance of succeeding given the tax contingencies specific to the private seller\u00b2\u2070.<\/p>\n

Finally, the most combative will be able to argue that a plot of land encumbered by buildings intended for demolition is… a building plot. The CJEU has ruled that a plot of land on which there is still an outdated building that must be demolished so that a new building can be erected on its site, and whose demolition for this purpose, undertaken by the seller, had already begun before this sale, constituted building land\u00b2\u00b9. This reasoning could be applied in the case of land on which a building has been erected but is not in use on the day it is acquired\u00b2\u00b2.<\/p>\n

Apart from the case of demolition, the criterion of identical tax classification established by the Conseil d’Etat will mean that professionals who acquire built-up land, divide it up and resell the various lots as they are, without any demolition or construction being carried out, will not be taxed on their margins alone. In such a situation, the application of the principle of neutrality is questionable: two taxpayers will be subject to different tax assessment rules for the same purchase-division-resale transaction, depending on whether or not the simple division of the property changes the tax status of the assets acquired… In her conclusions at the foot of the RGMB\u00b2\u00b3 judgment, Karin CIAVALDINI, the public rapporteur, responds to this question: the scope of the Promialp decision should not be limited to cases in which demolition takes place, but should be extended to all situations in which a plot of land had the nature of a built-up plot when it was acquired and is resold as a building plot. In the end, this solution is quite shocking: the resale of nine plots of land, one of which consists of a building plot and the other eight of bare land, all resulting from the division of a property complex acquired without entitlement to a deduction, is taxed in full.<\/p>\n

The philosophy behind taxation on the margin is to allow only the value added by the professional between purchase and resale to be taxed when the acquisition of a property has not given rise to a right of deduction. However, the solution adopted by the Conseil d’Etat, particularly in the RGMB case, results in VAT being charged not on the professional’s activity but on goods acquired by him which were exempt from VAT. In such a case, it seems to us that the professional is acting in a trading capacity (buying to resell), and not in a production capacity, in which the good acquired is merely the means for creating a new good or service.[\/vc_column_text][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” font_color=”#002643″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_column_text css=”” el_class=”justify” text_direction=”default”]\n

An Act 4 before the CJEU?<\/h2>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_column_text css=”” el_class=”justify” text_direction=”default”]As we have seen, the Conseil d’Etat’s reasoning is essentially based on an interpretation of Article 392 of the Directive, of which Article 268 of the CGI is only an incomplete transposition. The fact that Article 392 of the Directive refers to purchases with a view to resale could rule out any transformation of the property between purchase and resale, whether this involves demolition (Promialp and Immoxtine cases) or a simple division that changes the classification of the property acquired (RGMB decision).<\/p>\n

The CJEU has never ruled on this condition of identity of classification. A reference for a preliminary ruling could therefore shed decisive light on the existence of such an implicit condition of identity and on its interpretation.<\/p>\n

However, in the context of a dispute concerning the former real estate VAT regime, the Conseil d’\u00c9tat\u00b2\u2074 has referred a question to the CJEU for a preliminary ruling that could have consequences for the current \u2018saga\u2019.<\/p>\n

The CJEU will be asked to rule on whether Article 392 of the Directive should be interpreted as excluding sales of building land from the application of the margin tax regime in two circumstances: between the time of acquisition and the time of resale by the taxable person, (i) the land, acquired undeveloped, has become building land, or (ii) the characteristics of the land have been altered, such as by dividing it into lots or carrying out works. In the words of public rapporteur Marie-Gabrielle Merloz\u00b2\u2075, \u2018the concept of building land retains, under the new provisions, a degree of obscurity, as evidenced by (the) Promialp decision<\/em>\u2019.<\/p>\n

This preliminary question goes beyond the difficulty raised by the current litigation. The last act may hold new surprises.[\/vc_column_text][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” top_padding=”2%” constrain_group_1=”yes” bottom_padding=”2%” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][divider line_type=”Full Width Line” line_thickness=”1″ divider_color=”default” animate=”yes” delay=”300″ custom_height=”60″][\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text css=”” el_class=”small” text_direction=”default”]L’Essentiel<\/p>\n

    \n
  • \n
      \n
    • The Conseil d’Etat enshrines the condition of identity of qualification laid down by the administrative doctrine and invalidated by the lower courts.<\/li>\n
    • The application of VAT on the margin therefore requires two cumulative conditions: an absence of the right to deduct at the time of acquisition, and identity of tax qualification between the asset acquired and the asset resold.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

      In practice<\/p>\n

        \n
      • Whenever possible, it will be appropriate for the taxable person to transfer to the transferor the burden of the conversion work (demolition or division) required for its trading operation, if the land acquired is encumbered by a building<\/li>\n
      • According to administrative doctrine, however, the margin system remains applicable in the event of the division of a building plot with a view to resale in several lots, provided that the classification (building plot) of the property acquired and resold has remained unchanged<\/li>\n<\/ul>\n[\/vc_column_text][vc_column_text css=”” el_class=”small” text_direction=”default”]\n

        1 – Tristan Bernard, Contes, R\u00e9pliques et Bons Mots.<\/p>\n

        2 – R\u00e9p. min. n\u00b0 94061, De la Raudi\u00e8re, JOAN 30 Aug. 2016; R\u00e9p. min. n\u00b0 91143, Carr\u00e9, JOAN 30 Aug. 2016; JCP N 2016, n\u00b0 37, actu. 1014; R\u00e9p. min. n\u00b0 96679, Bussereau, JOAN 20 Sept. 2016; \u00e9d. F. Lefebvre 45\/2016, p. 2; R\u00e9p. min. n\u00b0 94538, Savary, JOAN 20 Sept. 2016, p. 8514, DF 2016 n\u00b0 46 act. 640; R\u00e9p. min. n\u00b0 904, Giudicelli, JO S\u00e9nat 7 Sept. 2017, p. 2485.<\/p>\n

        3 – CE, sect. 27 Oct. 1999, no. 188685, Cne Houdan c\/ Lhemery: JurisData no. 1999-051124; Lebon, p. 326, concl. C. Maug\u00fc\u00e9; JCP N 1999, 1764, note J.-L. Bourgois; Dr. adm. 1999, comm. 12317, note C. Maug\u00fc\u00e9; Constr. Maug\u00fc\u00e9; Constr.-Urb. 2000, comm. 21, note P. Cornille; Collectivit\u00e9s-Intercommunalit\u00e9 2000, comm. 101, note L. Erstein; RFDA 1999, p. 1297; AJDA 2000, p. 259, note J. Morand-Deviller. – CE, 8th and 3rd ss-sect, 17 May 2000, n\u00b0 199229, Cl\u00e9ment : Dr. fisc. 2000, no. 51, comm. 1043, concl. G. Bachelier. – CE, 8th and 3rd s-sect, 18 Oct. 2000, no. 209324, min. c\/ Cne de Pantin: JurisData no. 2000-061356; Lebon, p. 428; Dr. fisc. 2001, comm. 259, concl. G. Bachelier; RJF 1\/2001, n\u00b0 46, concl. G. Bachelier.<\/p>\n

        4 – Defr\u00e9nois 30 April 2017, no. 126d8, p. 510.<\/p>\n

        5 – Senate, 9 February 2010, Rapp. No. 278 (2009-2010) by Philippe Marini.<\/p>\n

        6 – R\u00e9p. min. n\u00b0 91143, aforementioned.<\/p>\n

        7 – RES No. 2006\/5 (TCA), 7 Feb. 2006: Dr. fisc. 2006, n\u00b0 13, act. 64. – See also, R\u00e9p. min. n\u00b0 52034 : JOAN 5 juill. 2005, p. 6638, Ducout ; Dr. fisc. 2005, no. 30-35, act. 169.<\/p>\n

        8 – CJEU, 3rd Ch. 18 Jan. 2017, Case C-471\/15, Sjelle Autogenbrug I\/S, pts 41 to 45: Dr. fisc. 2017, n\u00b0 4, act. 54.<\/p>\n

        9 – R\u00e9p. min n\u00b0 4171 : JO S\u00e9nat 17 mai 2018, Vogel ; R\u00e9p. min. n \u00b05999 : JOAN 12 juin 2018, Mignola ; R\u00e9p. min. n\u00b0 1835 : JOAN 24 sept. 2019, Falorni.<\/p>\n

        10 – TA Grenoble 14 November 2016, n\u00b01403397, SARL Gepim Habitat; RJF 4\/2017 n\u00b0 314; J. Cl Constr. Urb. Mars 2017 page 28, comm.<\/p>\n

        11 – Without claiming to be exhaustive, see for example: TA Grenoble 15 June 2017, n\u00b0 1502588, TA Montpellier 15 January 2018 n\u00b0 1700206; TA Pau 6 July 2017 n\u00b01502046, TA Pau 25 January 2018 n\u00b01600521, TA Dijon 30 November 2017n\u00b01701420, TA Toulouse 27 March 2018, n\u00b01604635.<\/p>\n

        12 – TA Montpellier 4 December 2017 n\u00b0 1602770; RJF 6\/2018 n\u00b0 603.<\/p>\n

        13 – CAA Lyon 27 August 2019, n\u00b0 19LY01260, le chalet de Saint-Bon-Tarentaise; CAA Lyon, 7 May 2019, 18LY01019, Un\u00e9dit au recueil Lebon, FB Imm; CAA Lyon 27 August 2019, n\u00b0 19LY01266, EURL Immoxine; CAA Lyon 25 June 2019, n\u00b0 18LY00671, SARL F.B. Immobilier; CAA Marseille 12 April 2019, n\u00b0 18MA00802, SARL RGMB.<\/p>\n

        14 – CAA Lyon, 20 December 2018, 17LY03359.<\/p>\n

        15 – Rev.jurisp. ALYODA 2019 n\u00b02.<\/p>\n

        16 – CE, 22 d\u00e9c. 1989, n\u00b0 86113, Cercle militaire mixte de la caserne Mortier : Dr. fisc. 1990, no. 14, comm. no. 716; RJF 2\/90, no. 130.<\/p>\n

        17 – CE, 8th and 3rd ch., 27 March 2020, n\u00b0 428234, SARL Promialp: JurisData n\u00b0 2020-004303; Dr. fisc. 2020, n\u00b0 20, comm. 241, concl. K. Ciavaldini, note A. Moraine and J.-P. Casimir. It should be noted that the French tax authorities were quick to incorporate this decision into their enforceable doctrine, under the reference BOI-TVA-IMM-10-20-10, 13 May 2020, \u00a7 20.<\/p>\n

        18 – CE, 1 July 2020, n\u00b0435463, EURL Immoxine.<\/p>\n

        19 – BOI-TVA-IMM-10-10-40, 7 January 2013, \u00a7 10.<\/p>\n

        20 – See E. Cruvelier, Plus-Values immobili\u00e8res et cession des d\u00e9pendances d’une r\u00e9sidence principale: RFP 2014, \u00e9tude 2.<\/p>\n

        21 – CJEU, 8th ch., 17 Jan. 2013, aff. C-543\/11, Woningstichting Maasdriel : RJF 4\/2013, n\u00b0 450 ; Europe 2013, comm. 150, obs. A.-L. Mosbrucker. – ECJ, 4th Ch. 19 Nov. 2009, Case C-461\/08, Don Bosco Onroerend Goed BV: Dr. fisc. 2009, no. 48, act. 356; RJF 2\/2010, no. 191.<\/p>\n

        22 – A contrario, CJEU, 1st ch., 4 Sept. 2019, aff. C-71\/18, Skatteministeriet c\/ KPC Herning: Dr. fisc. 2019, n\u00b0 37, act. 392; Europe 2019, comm. 443, note S. Cazet; RJF 11\/2019, n\u00b0 1106.<\/p>\n

        23 – CE 1 July 2020 no. 431641, soci\u00e9t\u00e9 RGMB.<\/p>\n

        24 – CE, 25 June 2020, no. 416727, Icade Promotion Logement.<\/p>\n

        25 – Droit fiscal No. 30-35, 23 July 2020, 325.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” equal_height=”yes” content_placement=”middle” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” top_padding=”3%” constrain_group_1=”yes” bottom_padding=”3%” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”5px” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][image_with_animation image_url=”3485″ image_size=”full” animation_type=”entrance” animation=”None” animation_movement_type=”transform_y” hover_animation=”none” alignment=”” border_radius=”none” box_shadow=”none” image_loading=”default” max_width=”custom” mask_enable=”true” mask_size=”contain” max_width_custom=”50%” max_width_custom_tablet=”30%” max_width_custom_phone=”25%”][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” font_color=”#002643″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_column_text css=”” el_class=”med” text_direction=”default”]Bertrand Lacombe<\/strong>
        \n<\/strong>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=”5px” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” font_color=”#7696a5″ column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_column_text css=”” text_direction=”default”]Lawyer at the Court, Lacombe Avocats[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”5px” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][nectar_btn size=”medium” open_new_tab=”true” button_style=”regular” button_color_2=”Extra-Color-3″ icon_family=”fontawesome” text=”Download the document” url=”\/wp-content\/uploads\/2024\/07\/Coup-de-theatre-sur-terrain-a-batir-les-marchands-prives-de-marge-.pdf” icon_fontawesome=”fa fa-file-pdf-o” margin_top=”15px”][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"

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