CFE and property tax: exemption for tools, other installations and material means of operation of an industrial establishment
In a ruling made on 11th December 2020, the Conseil d’Etat returned to its previous case law with regarding to the definition of capital goods for the determination of the rental value of land.
Previously, goods eligible for this exemption had to meet two conditions, namely :
- Directly participate in the industrial activity of the establishment;
- Be distuinguishable from the buildings on the premises.
The Conseil d’Etat has just removed this last condition.
Thus, the following can be exempted :
- Other installations and other material means of operating an industrial establishment
This decision can be opposed during tax audits.
Our team remains at your disposal if you would like assistance in filing a claim for tax relief on this matter [email protected]