Tax Rulings by Supreme Courts (Week of July 13–17, 2026)
Last week, the Conseil d'Etat rulings on tax matters concerning:
The Overturning of the Administrative Doctrine Regarding the VAT Applicable to Audiobook Narrators (CE, 8th and 3rd Chambers, July 16, 2026, No. 498533, Lebon T.)
the jurisdiction of the departmental commission for direct taxes and sales taxes over all matters related to depreciation rules, including cases where depreciation has not been recorded (CE, 8th and 3rd Ch., July 16, 2026, No. 508468, Lebon T.)
The requirements for Swiss public limited companies that own real estate in France to register with the RCS and maintain accounting records (CE, paras. 8 and 3, July 16, 2026, No. 514132, Lebon T.)
The Court of Cassation has also published rulings concerning:
the failure to demonstrate a deliberate breach due to the significant discrepancy between the declared value and the actual value of the real estate, and “the well-known nature of the rise in real estate prices” (Commercial Court of Cassation, July 8, 2026, No. 25-17.275, unpublished)
The time limit foradministration to reassess land registration taxes in cases where the exemption under Article 1594-0 of the General Tax Code is challenged (Cass. com., July 8, 2026, No. 25-15.792, unpublished)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.