Decisions by the Supreme Tax Courts from September 28 to October 2
Last week, the Conseil d'Etat rulings on tax matters concerning:
The Scope of the Primary Residence Exemption for a Property Consisting of Two Residential Houses and a Building Lot (CE, 9th and 10th paras., Sept. 30, 2026, No. 511096, Lebon T.; link to news article)
The VAT rate applicable to a commercial activity involving the provision of lodging with meals (CE, paras. 9 and 10, Sept. 30, 2026, No. 508344, Lebon T.)
The fact that signing a project management contract has no bearing on the application of the tax deduction for overseas investments made through a corporation (CE, 9th and 10th Ch., Sept. 30, 2026, No. 504667, Lebon T.)
The Court of Appeals for the Conseil d'Etat , has also issued decisions in the following cases:
Insufficient reasoning in a reassessment proposal that failed to specify the amount of unreported revenue collected by a company (Council of State, 8th Chamber, Oct. 2, 2026, No. 506628, unpublished)
The classification of a local unit under TASCOM for a gas station located more than one kilometer from a supermarket (Labor Court, 8th Chamber, Oct. 2, 2026, No. 502791, unpublished)
The time limit within which a taxpayer may raise a defense based on separate legal grounds in the event of an error regarding the available remedies in the letter notifying the taxpayer of the administrative court’s judgment (CE, 8th Chamber, Oct. 2, 2026, No. 512497, unpublished)
The Court of Cassation had also ruled, on September 16 of this year, that a 5% registration fee applies to the repurchase of shares by an OPCI for the purpose of reducing its share capital (Cass. com., Sept. 16, 2026, No. 25-13.359, Published; link to the news article)
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