Decisions of the Council of State dated March 11, 2025

Yesterday, the Ninth Chamber of Conseil d'Etat several rulings on tax matters, including:

- (i) the condition for applying the provision of the special reassessment period under Article L.188 C of the General Tax Code, which requires thatadministration had no prior knowledgeadministration underassessments, and the fact that the information gathered by an inspector assigned to a regional task force could not be considered to be at the disposal ofadministration ; (ii) the removal of tax documents by an inspector without the taxpayer’s consent does not invalidate the tax assessment procedure because they are not originals and did not pertain to the fiscal years under audit: CE, 9th Ch., March 11, 2025, No. 489747, Unpublished

- With regard to VAT, a challenge concerning the allocation of amounts already paid relates to recovery rather than the tax base and therefore cannot be raised in a dispute over the tax base: Council of State, 9th Chamber, March 11, 2025, No. 491042, Unpublished

- Determining the purchase price of real property when only part of the property is sold: Council of State, 9th Chamber, March 11, 2025, No. 492333, Unpublished