Decisions of the Court of Cassation dated September 18, 2024

Yesterday, the Court of Cassation issued two rulings on tax matters concerning the Scellier scheme and the procedure regarding the TGAP.

In an initial ruling, the Court held that sinceadministration mainlandadministration did not challenge the application of the Scellier scheme for income tax purposes, the New Caledonia Tax Services Directorate cannot challenge the application of the fixed registration fee applicable under that scheme: Cass. com., Sept. 18, 2024, No. 23-12.182, Published

In a dispute concerning the TGAP, relying in particular on European case law, the Court of Cassation states that "respect for the rights of the defense does not requireadministration a separate and reasoned response to the taxpayer’s submissions, but rather to take note of them and give them due consideration, which it is incumbent upon the court to ascertain in the event of a challenge": Cass. com., Sept. 18, 2024, No. 21-11.995, Published