Decisions by the Paris Administrative Court of Appeal regarding the valuation of securities and the CVAE

The Paris Administrative Court of Appeal issued a ruling the day before yesterday in which it rejected theadministration challengeadministration the valuation of the sale price of a subsidiary: CAA Paris, March 5, 2025, No. 23PA03081

In another ruling, the Court also rejected theadministration positionadministration the financial contribution made by a parent company to its subsidiaries to support the commercial development of the CIC network in geographic areas where the group has an insufficient presence could not be deducted from value added for CVAE purposes: CAA Paris, March 5, 2025, No. 23PA05375