France Administrative Court of Appeal of Nantes Clarifies Property Tax Rules for Temporary Construction Installations

The French Administrative Court of Appeal of Nantes Dec. 9 issued Decision No. 25NT00353, clarifying the property tax treatment of temporary modular installations used during a major public infrastructure project. The taxpayer, a joint venture established by two construction firms to build a second metro line in Rennes, sought exemption from property tax for 2016-2018 on modular living quarters and land used for the construction site, arguing their temporary nature and lack of ownership. The Rennes Administrative Court rejected the claims. On appeal, the Administrative Court of Appeal of Nantes found that: 1) the modular complexes, though temporary, were sufficiently ...