Decisions of the Court of Cassation dated July 9, 2025

Conseil d'Etat Court of Cassation
Written by Paul Mispelon

Yesterday, the Court of Cassation issued several rulings on tax matters concerning: 

- Failure to apply the exemption from registration fees to transfers of shares in a real estate-focused company by social security agencies: Commercial Court of Cassation, July 9, 2025, No. 24-10.684, Published

- The conditions for applying default interest following the filing of a claim: Commercial Court of Cassation, July 9, 2025, No. 24-16.379, Published

- The fact that a tax search report is not entirely invalid merely because it includes statements obtained unlawfully: Commercial Court of Cassation, July 9, 2025, No. 24-16.223, Published

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Paul Mispelon
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