Last week, the Court of Cassation issued rulings on tax matters concerning:
- Determining whether a particular activity is predominant under the Dutreil Pact (Commercial Court of Cassation, Nov. 4, 2026, No. 25-17.110, Published; link to the news article)
- The consequences of successive usufructs with respect to transfer taxes on gifts (Commercial Court of Cassation, Nov. 4, 2026, No. 23-10.056, Published)
- Taking into account the risk of dilution of a company’s equity interests when assessing the value of the securities it holds (Commercial Court of Cassation, Nov. 4, 2026, No. 25-18.535, Published)
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.