Decisions of the Court of Cassation dated May 7, 2025

The Court of Cassation issued rulings on tax matters the day before yesterday concerning:

- the ability of DNEF agents to access data contained in the FICOBA database to request authorization to conduct a tax search: Commercial Court of Cassation, May 7, 2025, No. 22-18.210, Published

- The effective date of the extension of the resale period from 4 to 5 years for the exemption from registration fees under Article 1115 of the General Tax Code, and the starting point of the period foradministration to reclaim the feesadministration Commercial Court of Cassation, May 7, 2025, No. 23-23.850, Published

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