France Administrative Court of Appeal of Paris Clarifies VAT Obligations for Various Real Estate Activities

The French Administrative Court of Appeal of Paris Dec. 5 issued Decision No. 24PA01618, clarifying VAT obligations for various real estate activities. The taxpayer, a general partnership, sought the annulment of VAT reassessments and a 40 percent penalty, arguing that the rent on the rental of its two apartments was VAT-exempt, that the sale of the properties was non-taxable, and that VAT filing delays were due to the manager’s death. The Paris Administrative Court rejected these claims. On appeal, the Administrative Court of Appeal of Paris found that: 1) the ex-officio assessments were valid because the taxpayer missed the VAT ...