Decisions of the Council of State dated June 13, 2025

Conseil d'Etat Court of Cassation
Written by Paul Mispelon

Last Friday, the Council of State issued two tax rulings concerning:

- a deduction of up to 95% of investment income from real estate companies for the purpose of calculating value added under the CVAE for insurance companies and mutual insurance companies: CE, 9th and 10th Ch., June 13, 2025, No. 499773, Lebon T.

- the possibility of filing an administrative appeal against the decision of the departmental rental value commission regarding the location coefficient: CE, 9th and 10th Ch., June 13, 2025, No. 499763, unpublished

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Paul Mispelon
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