Decisions of the Paris Administrative Court of Appeal dated June 5, 2024

Yesterday, the Paris Administrative Court of Appeal issued rulings on tax matters concerning, in particular:

- Taxation of a former PSG player who received income from Argentina for his participation in the World Cup in Brazil:CAA Paris, June 5, 2024, No. 23PA01905

- The determination of an abuse of rights in the case of a cash settlement involving a Luxembourg holding company:CAA Paris, June 5, 2024, No. 23PA03788

- the irregularity of the claim, which seeks to claim a capital loss in the absence of any impact of such loss on the amount of tax or tax losses: Paris Administrative Court of Appeal, June 5, 2024, No. 23PA03462