In a decision (no.94-1277) dated February 19, 1996, the Bordeaux Administrative court of appeal ruled that the Administration was justified in recharacterizing a sale of commercial fixtures and fittings without having to apply the abuse of law procedure. In this particular case, a company which previously held a commercial lease had sold commercial fixtures and fittings to another company. For the Administration, this could only be a transfer of the right of possession of said fixtures and fittings, as the transferor could not legally be the owner of fixtures and fittings which would revert to the lessor. The actual existence of a sale being challenged, the "buyer" could not deduct the VAT paid as input VAT.

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