Decisions of the Court of Cassation dated March 12, 2025

Yesterday, the Court of Cassation issued several rulings on tax matters, including: 

- The rules governing proof of a debt listed as a liability in an estate (in this case, a quasi-usufruct debt): Commercial Court of Cassation, March 12, 2025, No. 23-21.706, Published

- The requirement regarding the heir’s place of residence in order to qualify for the exemption under Article 796-0 ter among siblings: Commercial Court of Cassation, March 12, 2025, No. 22-20.873, Published

- The res judicata effect of an acquittal based on reasonable doubt before a tax court: Cass. com., March 12, 2025, No. 23-12.253, Published