However this is not necessarily their jurisdiction400 failures in October against about 1500 in AugustOn average a French home owns six radio stationsIt is composed of 68 vertical portal on a step of 2Folz was proposed between in this frameworkEach time the reorganization was in painOther countries in Latin America have imitated himIs here typically used the concept of heart of activityThe courage and the deepest convictions of MrYesterday in Sydney BHP Billiton action is dropped only 1Advanced obsolescence of the rules of base land and professional taxes hitting the built-up properties generates a litigation growing on the part of disgruntled taxpayers. He is including commercial buildings, at the present time, are in their vast majority evaluated by comparison to buildings referenced as type on communal minutes of assessment established more than thirty years ago. In practice, the local of reference adopted by the tax administration to evaluate the building of a taxpayer is frequently questionable because it was destroyed, converted or simply because it has no or very little similarity with the building considered. However, if challenged by the taxpayer, the tax administration more systematically invokes the absence of local-type comparable and regularly evaluated to override the method of evaluation by comparison evaluation by direct assessment. This method, the market value of the considered building function, results in almost all cases a tax-much higher than that resulting from an evaluation by comparison.
In an important judgment Goodyear November 6, 2006, the Council of State said the respective fields of application of these different methods of assessment. Noting that the trials of the Goodyear company circuit was initially assessed by comparison with a deposit of rugged cars, the tax administration had indeed argued that there was no comparable local-type and had therefore assessed said circuit by direct assessment, which had resulted in a multiplication by more than five of the property tax on built properties.
Provide evidence
The company Goodyear, showing a persistence without fault, then led for ten years litigation to assert the existence in France of motor circuits regularly evaluated by comparison, comparable to his own. Several questions of law were raised. The first was to accurately determine under what conditions can be seen the absence of local-type comparable to the building to assess. Indeed, if the jurisprudence has long asked the principle that direct assessing method can be applied in the absence of term of comparison similar to the assessed building, it remained however to specify the perimeter which had to be verified in the absence of comparable reference local.
Two theses clashed: the first was to consider that the direct assessment could be accepted therefore that the minutes of the commune there was no similar local-type, while the second argument, a local-type could validly be accepted on another commune than that of the place of taxation. Considering in the judgment of 6 November 2006 the Goodyear test circuit could be evaluated by comparison to a reference room located in any commune as it is economically comparable to that of the place of taxation, the Council of State has clearly strengthened the scope of the method by comparison.
The High Court also had to decide a point that if prove in practice very useful for taxpayers challenging their local taxes. Indeed, as so often in the matter, the administration had adopted a passive attitude to allege that there was no local-type comparable without providing any justification, being specified that it only has completeness of communal property assessment minutes during the ten years of litigation with the company Goodyear,. Conversely, the company argued the existence of many circuits and asked the tax administration to produce supporting documents relating to their assessment, that the latter has refused. However, in the decision of 6 November 2006, the High Court gave reason to the taxpayer in that the administration had not shown how buildings offered by the company Goodyear could not constitute regular comparison terms.
In other words, taxpayers must certainly make the effort to find one or more similar buildings on economically similar Commons, but it is nevertheless for the tax administration to make any tangible evidence showing that these buildings may not be retained for evaluation by comparison. Otherwise, the tax administration cannot regularize the initial assessment of the considered building using direct evaluation method.
