Decisions of the Court of Cassation dated June 18, 2025

Last week, the Court of Cassation issued two tax rulings concerning:

- the referral of a priority constitutionality question to the Constitutional Council concerning the former requirement, set forth in Article 155 of the General Tax Code, to be registered with the Trade and Companies Register (RCS) in order to qualify for the tax regime applicable to professional furnished rental property owners: Cass. com., June 18, 2025, No. 24-21.989, unpublished

- the calculation of late payment interest owed to the taxpayer in the event of a refund made by bank transfer: Commercial Court of Cassation, June 18, 2025, No. 23-23.731, unpublished

This monitoring service is provided by Mispelon Avocat, a law firm specializing in tax compliance and litigation. You can stay updated by subscribing to the newsletter via this link.