Supreme Court Decisions on Tax Matters - Week of June 15–19, 2026
Last week, the Constitutional Council, the Conseil d'Etat the Court of Cassation issued rulings on tax matters concerning:
the law on combating social security and tax fraud (Constitutional Council, June 18, 2026, No. 2026-904 DC)
the possibility of claiming the research tax credit for fixed assets that constitute prototypes: CE, paras. 9 and 10, June 17, 2026, No. 507371, Lebon T.)
the application of VAT under a contract between tour operators and a bicycle rental company, which required the latter to ensure the availability of bicycles for the tour operators’ customers (CE, 9th and 10th Ch., June 17, 2026, No. 509657, Lebon T.)
The effective date of the right of first refusal and related deductions from the estate’s assets (Commercial Court of Cassation, June 17, 2026, No. 25-10.143, Published; link to the news article on the firm’s website)
The Conseil d'Etat also issued decisions in cases concerning:
The Application of the Charasse Rule in the Event of a Capital Increase Carried Out Simultaneously with the Acquisition of Securities (Labor Court, 8th Chamber, June 19, 2026, No. 502486, unpublished)
The Conditions for Reopening Proceedings Following the Presentation of New Evidence (Court of Appeal, 8th Chamber, June 19, 2026, No. 497817, unpublished)
the possibility of appealing decisions made by departmental rental value commissions (Court of Appeal, 8th Chamber, June 19, 2026, No. 505124 et seq., unpublished)
This legal watch produced by Mispelon Avocat, a law firm specializing in French tax audit and French tax litigation. You can follow this legal watch subscribing to the newsletter via this link.