Decisions of the Court of Cassation dated May 7, 2025 (unpublished in the official gazette)

Last Wednesday, the Court of Cassation issued two rulings on tax matters concerning:

- There is no violation of the principle of good faith whenadministration the taxpayer two years after sending a request for supporting documentation. The Court notes thatadministration informed the taxpayer that the audit had been closed (Cass. com., May 7, 2025, No. 23-16.598, Unpublished)

- the requirement that the judge determine whether the bank account not disclosed by the taxpayer was opened, used, or closed by the taxpayer in order to apply Article 755 of the General Tax Code (Cass. com. May 7, 2025, No. 24-11.883, Unpublished)

The Court also issued two other rulings that will be published in the bulletin: see the article on the firm’s website.

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