Last week, the Council of State issued rulings on tax matters concerning:
- The lack of effect of a dealer agreement on the taxation of a partnership’s profits (CE, 8th and 3rd Ch., Oct. 23, 2026, No. 503657, Lebon T.; the Conseil d'Etat confirms the ruling of the Bordeaux Administrative Court of Appeal previously mentioned)
- the inability to perform a carryback in the final fiscal year of a permanent establishment in the absence of any other business activity in France, and the compatibility of this rule with European Union law (EC, 8th and 3rd Ch., Oct. 23, 2026, No. 509327, Lebon T.)
- an opinion on the conditions for implementing joint and several liability (CE, Opinion, 8th and 3rd paras., Oct. 23, 2026, No. 515181, Lebon T.)
- the absence of a reversal of the burden of proof in cases where tax adjustments are accepted when theadministration substitutes grounds (CE, 9th and 10th Chambers, Oct. 21, 2026, No. 501522, Lebon T.; link to news article)
- The classification as a claim of a request for an ex officio tax reduction filed within the appeal period (CE, 8th and 3rd Ch., Oct. 23, 2026, No. 510336, Lebon T.)
- the expenses that must be taken into account in determining whether the amount of the household waste collection fee is manifestly disproportionate (Council of State, 8th and 3rd Chambers, Oct. 23, 2026, No. 507100, Lebon T.)
- an appeal challenging the constitutionality and compliance with international conventions of the development tax (Council of State, 8th and 3rd Chambers, Oct. 23, 2026, No. 518427, unpublished)
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