Decisions of the 8th Chamber of the Council of State dated May 13, 2025

Last Tuesday, the Eighth Chamber of Conseil d'Etat rulings concerning, in particular:

- the fiscal year in which the tax on excess provisions was to be deducted: Court of Appeal, 8th Chamber, May 13, 2025, No. 492770, unpublished

- Dismissal of an appeal against a BOFiP insofar as it excludes so-called "large-scale" transportation services from the reduced VAT rate: Council of State, 8th Chamber, May 13, 2025, No. 499031, unpublished

- the Minister’s denial of a claim for compensation on the grounds thatadministration , prior to the filing of the claim, sufficient evidence to establish that the tax assessment was insufficient: Council of State, 8th Chamber, May 13, 2025, No. 491670, unpublished

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