Paris Court Clarifies VAT on Short-Term Rentals, Property Sales, and Penalties for Filing Delays

The court upheld VAT reassessments and a 40% penalty against the taxpayer.
VAT applied to the apartment rentals because hotel-like services were provided.
Property sales within five years of completion were subject to VAT.
The taxpayer’s arguments for VAT exemption and deadline extensions were rejected.
The penalty was justified due to failure to respond to a filing notice.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.