Decisions of the Court of Cassation dated May 28, 2025

May 30

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

- The judge’s jurisdiction, in debt collection matters, to rule on the absence of a demand letter: Commercial Court of Cassation, May 28, 2025, No. 23-16.603, Published

- the concept of an event that may trigger a new statute of limitations for claims regarding a settlement agreement that may constitute a deductible liability for the wealth tax: Commercial Court of Cassation, May 28, 2025, No. 23-18.760, Published

- The application of the insurance contract tax to "driver equipment" coverage: Commercial Court of Cassation, May 28, 2025, No. 24-16.013, Published

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Tax CollectionTax Adjustment (IFI)Debt liabilityClaimClaim deadlineSettlementTax on insurance contractsTax on insurance agreementsInsurance

Paul Mispelon

Decisions of the Court of Cassation dated May 28, 2025

Temporary usufruct of SCI shares: the Administrative Court of Appeal (CAA) disagrees with the Committee on Abuse of Rights

A purported conviction for tax fraud cannot serve as grounds for denying an appeal to a higher authority