Decisions by the Supreme Tax Courts from October 5 to 9
Last week, the Conseil d'Etat , and the Court of Cassation issued tax rulings concerning:
- The fact that no liability action has been brought against the executive for insufficient assets does not preclude the application of the joint and several liability provided for in Article L.267 of the Book of Tax Procedures (Commercial Cassation Court, Oct. 7, 2026, No. 25-17.146, published)
- the elements used to define an error in order to rule out the classification as an undeclared activity (CE, 9th and 10th Ch., Sept. 30, 2026, No. 509255, Lebon T.; link to the news article; omitted from last week’s post)
- a criminal conviction in the Wendel case (i.e., abuse of rights in connection with a capital contribution and transfer). The Court of Cassation ruled that there was no violation of the principle of legal predictability and further refused to refer a preliminary question to the CJEU (Crim. Cass., Sept. 30, 2026, No. 25-82.901, unpublished)
- the dismissal of a motion to challenge the rule prohibiting the deduction of the annual office tax from corporate income tax (Council of State, 8th Chamber, Oct. 9, 2026, No. 508873, unpublished)
- the dismissal of a request for a preliminary injunction (REP) on the grounds that an association seeking the repeal of the directive authorizing blanket settlements lacked standing (Council of State, 8th Chamber, Oct. 9, 2026, No. 505839, unpublished)
- the dismissal of a QPC challenging the allocation of the solidarity levy (Council of State, 8th Chamber, Oct. 9, 2026, No. 515116, unpublished)
- the justification for a fee for the use of a family name and the inadequacy of establishing the absence of a direct link as a basis for deducting VAT in the presence of an abnormally low price (Council of State, 3rd Chamber, Oct. 9, 2026, No. 491730, unpublished)
- the application of the housing tax to a dwelling offered for short-term rental through a rental management agency, where the owner had the option to temporarily suspend the rental of the property (Council of State, 8th Chamber, Oct. 9, 2026, No. 508888, unpublished)
- The inability of a judge to exempt a taxpayer from the household waste tax in the context of an appeal concerning property tax (Council of State, 8th Chamber, Oct. 9, 2026, No. 510423, unpublished)
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