Decisions of the Council of State for the week of April 20–24
Last week, the Conseil d'Etat rulings on tax matters concerning:
The burden of proof in cases involving an abnormal management decision (Council of State, 9th Chamber, April 21, 2026, No. 506209, unpublished)
the reversal of a judgment because the Court had failed to rule on the application of an illiquidity discount in valuing shares in a real estate investment company (CE, 8th Chamber, Apr. 20, 2026, No. 502242, unpublished)
Property tax and internal roadways (CE, 8th Chamber, Apr. 20, 2026, No. 504479, unpublished)
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