Decisions of the Court of Cassation published from May 25 to 29, 2026

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

- The taxable base for wealth tax on assets held in trusts (Commercial Court of Cassation, May 28, 2026, No. 25-12.326, Published – news article posted on the firm’s website)

- The classification of business assets held by an SCI in cases involving a two-tiered structure (Commercial Court of Cassation, May 28, 2026, No. 25-14.220, Published)

- the validity of a claim filed beforetax bill is issuedtax bill taxes are collected before the court renders a decision (Commercial Court of Cassation, May 28, 2026, No. 25-15.132, Published)

- the absence of any obligation on the part ofadministration notify all parties in the chain of ownership of actions taken in the correction procedure in the event of an adjustment to the annual 3% tax on the market value of real estate (Commercial Court of Cassation, May 28, 2026, No. 24-18.404, Published)

This legal watch produced by Mispelon Avocat, a law firm specializing in French tax audit and French tax litigation. You can follow this legal watch subscribing to the newsletter via this link: https://www.mispelonavocats.com/#newsletter