Decisions of the Council of State dated July 19, 2024

Yesterday, the Council of State issued several rulings on tax matters, including:

- Constitutionality of the cascade application rules in the event of a VAT increase and deemed distributed income: Council of State, 9th and 10th Chambers, July 19, 2024, No. 491690, Cited in the tables

- the conditions under which the audit of a dissolved company must be conducted, and in particular the scope ofadministration obligationadministration requestadministration a court appoint an ad hoc representative to serve the procedural documents for the audit when no special resolution has been adopted by the partners to authorize the liquidator following the registration of the liquidation: CE, 8th and 3rd Div., July 19, 2024, No. 488164, Cited in the tables

- Failure to apply the reduced VAT rate applicable to real estate-related work to work on curtains and curtain rods: CE, 8th and 3rd Divisions, July 19, 2024, No. 488052, Cited in the tables

- The classification of uncultivated land used for industrial purposes for property tax purposes, with respect to land on which a photovoltaic power plant is operated and which has been planted for sheep grazing: Council of State, 9th and 10th Chambers, July 19, 2024, No. 474526, Cited in the tables

- A liability suit brought by a municipality against the State for failure to collect property tax with respect to the Commission for Atomic Energy and Alternative Energies: Council of State, 8th and 3rd Chambers, July 19, 2024, No. 488161, Cited in the tables