France Administrative Court of Appeal of Nancy Clarifies CFE Exemptions for Specified Private Operators

The French Administrative Court of Appeal of Nancy Jan. 29 issued Decision No. 23NC02540, clarifying business property tax (CFE) exemptions for private operators managing public waste collection facilities. The taxpayer, a private waste management company, operated five municipal waste collection centers under a public service contract and sought exemption from CFE for 2019 and 2020. The Tax Authority denied the exemption. On appeal, the Administrative Court of Appeal of Nancy found that: 1) the CFE exemption didn’t apply because it was reserved for public bodies that directly operate their facilities, and the centers were run by a private company; 2) ...