This week, the French Tax Authority ( Conseil d'Etat ) released tax rulings concerning:
- the assessment of the threshold for classifying a company as a real estate-dominated company in the case of a real estate concession (CE, 9th and 10th paras., Oct. 21, 2026, No. 510100, unpublished)
- the dismissal of a preliminary constitutionality review (QPC) challenging the provisions governing the determination of rental values, which authorize theadministration to establish, by decree, coefficients designed to take into account the use of the premises and their characteristics (Council of State, 9th Chamber, Oct. 27, 2026, No. 515092, unpublished)
- the denial of a motion for a preliminary injunction seeking to suspend tax collection following the reversal of the Administrative Court of Appeals’ order (CE, 8th Chamber, Oct. 27, 2026, No. 517303, unpublished)
- The annulment of a payment order due to failure to provide notice of tax collection (Council of State, 9th Chamber, Oct. 28, 2026, No. 508901, unpublished)
- cases concerning household waste taxes and the impossibility of ordering a company to pay legal costs to a public industrial and commercial establishment (EPIC) before the Administrative Court (Council of State, 9th Chamber, Oct. 28, 2026, No. 498198 et seq., unpublished)
- Cases concerning the development tax (CE, 9th Chamber, Oct. 28, 2026, No. 514876 et seq., unpublished)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.