Decisions of the Council of State dated March 12, 2026

On March 12, the Conseil d'Etat rulings on tax matters concerning:

- the determination of the amount of the cash adjustment for the purposes of Article 150-0 B ter in the event of contributions of securities from multiple companies (Labor Court, 8th and 3rd Chambers, March 12, 2026, No. 503922, Lebon T.)

- the tax deferral provided for in Article 151-octies in the case of contributions and transfers, and the fact that a failure to comply with reporting obligations and the profession of certified public accountant do not demonstrate an intent to evade tax when a provision raises an issue of interpretation (Council of State, 8th and 3rd Chambers, March 12, 2026, No. 503786, Lebon T.)

- Taxation of capital gains on split corporate shares (CE, 8th and 3rd Chambers, March 12, 2026, No. 497808, Lebon T.)

- The difference between a motion to substitute grounds and a motion for relief (Court of Appeal, 8th and 3rd Chambers, March 12, 2026, No. 497102, unpublished)

- a case involving an artificial arrangement and abuse of rights, in which the Council clarifies that, in the event of an artificial arrangement,administration exempt from specifying the statutes and regulations it is disregarding (Council of State, 8th and 3rd Chambers, March 12, 2026, No. 492888, unpublished)

- a ruling concerning the application of tax treaties in cases where Article 155 A of the General Tax Code applies (CE, 8th Chamber, March 12, 2026, No. 501298, unpublished)

- a ruling concerning the time limit for bringing a case before a judge in the event of multiple claims (Court of Appeal, 8th Chamber, March 12, 2026, No. 500832, unpublished)