Decisions of the Council of State dated October 9, 2024

Yesterday, the Council of State issued several tax rulings concerning, in particular:

- The procedures for applying the special filing deadline provided for in Article R196-3 within integrated groups with respect to tax credits applicable to group tax: CE, 8th and 3rd Ch., Oct. 9, 2024, No. 490195, Cited in the tables

- VAT liability for no-shows in the hotel industry: CE, 8th and 3rd Ch., Oct. 9, 2024, No. 472257, Listed in the tables

- The possibility of claiming a CICE refund even in the event of failure to file a return on time: CE, 8th and 3rd Ch., Oct. 9, 2024, No. 490111, Listed in the tables

- Referral of a QPC concerning the cap on the deductible CSG for taxpayers benefiting from enhanced holding period allowances: Council of State, 8th and 3rd Chambers, Oct. 9, 2024, No. 495926, Unpublished

- The tax regime for temporary usufructs: CE, 8th and 3rd Ch., Oct. 9, 2024, No. 490685, Cited in the tables