Decisions of the 9th Chamber of the Council of State dated May 15, 2025

Last Thursday, the Ninth Chamber of Conseil d'Etat rulings on tax matters concerning, in particular: 

- The consequences of the VAT cascade on deemed distributed income for the principal party: Council of State, 9th Chamber, May 15, 2025, No. 491690, unpublished

- The inadmissibility of an action for abuse of power against the implied decision rejecting a complaint andtax bill Council of State, 9th Chamber, May 15, 2025, No. 494448, unpublished

- the lack of sufficient time to process computer data and the reconstruction of a nightclub’s revenue using the cash method: Labor Court, 9th Chamber, May 15, 2025, No. 494887, unpublished

- Property tax in the case of a lease to a company operating a nursery: CE, 9th Chamber, May 15, 2025, No. 497779, unpublished

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