Decisions of the Council of State for the first two weeks of January

In early January, the Conseil d'Etat rulings concerning:

- the liability ofadministration and the failure to establish fault based solely on the exercise of the power to grant a tax refund provided for in Article R 211-1 of the General Tax Code (Council of State, 9th and 10th Chambers, Jan. 14, 2026, No. 494801, Lebon T.)

- the dismissal of a preliminary ruling on constitutionality (QPC) concerning the tax levied on beverages and liquid preparations for beverages intended for human consumption (Constitutional Court, 8th and 3rd Chambers, Jan. 15, 2026, No. 509071, unpublished)

It has also issued case law decisions regarding:

- The application of VAT to vehicles imported through an intermediary (Court of Appeal, 9th Chamber, Jan. 13, 2026, No. 496988, unpublished)

- The appeal procedure for property tax in cases where the matter is related to a dispute concerning the CFE (Council of State, 9th Chamber, Jan. 13, 2026, No. 497055, unpublished)

- A one-time assessment of rental value (Labor Court, 9th Chamber, Jan. 13, 2026, No. 504176, unpublished)

The Conseil d'Etat also referred a preliminary ruling on constitutionality (QPC) to the Constitutional Council regarding the tax on share buybacks (link to news article).

This monitoring service is provided by Mispelon Avocat, a law firm specializing in tax audits and tax litigation. You can stay updated by subscribing to the newsletter via this link.