Decision of the Court of Cassation dated March 20, 2024

In a case where a notary was being held liable for opting into a VAT regime that was allegedly inapplicable, the Court of Cassation notes that while the civil court does indeed have jurisdiction to rule on the notary’s liability, it must “refer to the administrative court—which has exclusive jurisdiction over the matter—the question of the scope of application of the VAT exemption provided for in Article 257 bis of the General Tax Code, upon which the resolution of the dispute depends, and stay proceedings until a decision is rendered on that question.”

Thus, the Court of Appeals could not have concluded that "the reassessment could have been invalidated" without referring the matter to the administrative court for a preliminary ruling.

Court of Cassation, Commercial Division, March 20, 2024, No. 22-23.305