Decisions of the 9th Chamber of the Council of State dated May 6, 2025

Yesterday, the Ninth Chamber of the Litigation Division of Conseil d'Etat rulings on tax matters concerning, in particular:

- A claim for compensation filed byadministration connectionadministration a taxpayer’s request for a VAT refund: Council of State, 9th Chamber, May 6, 2025, No. 491830, unpublished

- The lack of res judicata effect of a judgment acquitting a taxpayer: Council of State, 9th Chamber, May 6, 2025, No. 493304, unpublished

- The nature of the dispute involving a taxpayer who challenges the validity and merits of a tax assessment notice sent to a company regarding a debt for which the taxpayer is jointly and severally liable, and the possibility of raising new grounds until the conclusion of the preliminary hearing before the Administrative Court of Appeal: Council of State, 9th Chamber, May 6, 2025, No. 494902, unpublished

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