Decisions of the 8th Chamber of the Council of State

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

- the presumption that a sum received by a taxpayer from a family member constitutes a loan or gift, and the exception to this principle in the case of a business relationship: Council of State, 8th Chamber, June 25, 2025, No. 495989, unpublished

- Acceptance of the financial implications attached to the reassessment proposal CE, 8th Chamber, June 25, 2025, No. 497261, unpublished

- the inability to rely on a prior decision of an Administrative Court to assess the similarity of the economic circumstances of municipalities for the purpose of determining a standard property for property tax purposes: Council of State, 8th Chamber, June 25, 2025, No. 497284, unpublished

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