Decisions of the 9th Chamber of the Council of State dated June 24, 2025, regarding procedural matters

Last Tuesday, the Ninth Chamber of the Council of State issued several tax-related rulings concerning:

- the possibility of challenging an implied refusal of a request for ex gratia remission: Council of State, 9th Chamber, June 24, 2025, No. 488405, unpublished

- if the decision is based on a reference to another reassessment proposal, proof of its submission: CE, 9th Chamber, June 24, 2025, No. 487864, unpublished

- the time limits for filing a challenge against a SATD with the court: Council of State, 9th Chamber, June 24, 2025, No. 488406, unpublished

- Determination of whether a defense based on the statute of limitations applies to a recovery action: Council of State, 9th Chamber, June 24, 2025, No. 498243, unpublished

- The time limit for invoking the statute of limitations on a collection action in the absence of any mention of the available remedies and time limits in the claim: Council of State, 9th Chamber, June 24, 2025, No. 499358, unpublished

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