Decisions of the Court of Cassation dated November 5, 2025

The Court of Cassation has issued rulings concerning:

• The failure to classify a partition as a partition subject to the right of partition does not affect the validity of the surviving spouse’s prior claim (Commercial Court of Cassation, Nov. 5, 2025, No. 23-19.780, Published)

• the conditions for the validity of a formal notice when the acknowledgment of receipt is not signed by the taxpayer, and the invalidity of a notice served at an address other than the company’s registered office (Commercial Court of Cassation, Nov. 5, 2025, No. 24-10.577, Published)

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