Tax Rulings by Supreme Courts (Week of July 20–24, 2026)
Last week, the Conseil d'Etat rulings on tax matters concerning:
The absence of taxation on non-commercial income from fees not billed by an attorney in connection with pro bono work (CE, 9th and 10th Chambers, July 22, 2026, No. 508339, Lebon T.; link to news article)
The mere filing of an amended tax return does not interrupt the statute of limitations (CE, 9th and 10th Ch., July 22, 2026, No. 510817, Lebon T.). The Conseil d'Etat the decision of the Administrative Appeals Court, which had ruled that the amended tax return signed by an attorney interrupted the statute of limitations.
the referral of a preliminary ruling to the CJEU to determine whether the rule that any VAT shown on an invoice is due applies when the VAT “is shown on an invoice in accordance with national regulations that are incompatible with European Union law” (CE, 9th and 10th Chambers, July 22, 2026, No. 509997, unpublished)
the procedures for claiming a refund of VAT paid in error when the “taxpayer believes that, during a given value-added tax period in which he was at times in a credit position and at times in a debit position” (CE, 9th and 10th paras., July 22, 2026, No. 504330, Lebon T.)
the deduction from the CVAE tax base of subsidies paid to subsidiaries intended to ensure the commercial development of the banking network in areas where the group considers its presence to be insufficient (Labor Court, 9th and 10th Chambers, July 22, 2026, No. 503881, Lebon T.)
The Conseil d'Etat also issued case-specific rulings concerning:
The Concept of Export for VAT Purposes (EC, 8th Chamber, July 24, 2025, No. 507000, unpublished)
Dismissal of an appeal for review before the Conseil d'Etat Council of State, 8th Chamber, July 24, 2025, No. 508824, unpublished)
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