Question 10383 — local taxes

Summary

Ms. Christine Le Nabour draws the attention of the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty to the consequences of the recent case law of the Council of State of April 26, 2024 (No. 476025), relating to the determination of the rental value of commercial premises. By this decision, the Council of State ruled that exterior surfaces, when accessible to the public and allocated for sale, must be fully integrated into the weighted surface area used to calculate the cadastral rental value, without application of a reduction coefficient, even when they are neither covered nor closed. This interpretation leads to a reclassification of numerous exterior areas, such as materials yards, exhibition spaces or outdoor sales areas, as commercial spaces in their own right. The tax consequences are particularly burdensome for DIY stores, materials merchants, garden centers and even car dealerships, whose business property contribution (CFE) and property tax may be significantly increased following this revaluation. Many establishments are currently undergoing significant tax adjustments, even though these exterior surfaces do not offer the same operating conditions or profitability than an indoor sales area. She asks him if the Government intends to take measures to mitigate the effects of this case law for the companies concerned, or to specify, by regulatory or doctrinal means, the methods for taking into account exterior surfaces in the calculation of the rental value, in order to avoid tax distortions between businesses with covered surfaces and those whose activity is carried out in the open air.

Machine translation from French. The official text remains authoritative.

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1. 21 October 2025

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• Christine Le Nabour · auteur

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