Decisions of the Council of State dated March 13, 2025
Yesterday, the Conseil d'Etat rulings on tax matters concerning, in particular:
- the application of Article 209 B to a Mauritian subsidiary whose revenue consisted primarily of proceeds from the sale of shares in subsidiaries. The Conseil d'Etat further Conseil d'Etat that the Franco-Mauritian tax treaty does not preclude the application of Article 209 B (Rubis Case): CE, 9th and 10th Ch., March 13, 2025, No. 488080, Published
- Deliberate accounting errors and the recording of equity securities in the books (Vivendi case): Council of State, 8th and 3rd Chambers, March 12, 2025, No. 491714, Unpublished
- the nature of the applicable remedy in the event of a challenge to theadministration reinstatementadministration into the tax-exempt income of an SIIC benefiting from Article 208 C of the General Tax Code, and the procedures for SIICs regarding interest for which the deduction has been deferred in accordance with Article 212, II, 1, c: CE, 9th and 10th subparagraphs, March 13, 2025, No. 474164, Cited in the tables
- The administrative judge lacks jurisdiction to assess a breach of attorney-client privilege whenadministration its corrections on information covered by privilege obtained during a tax audit: Council of State, 9th and 10th Chambers, March 13, 2025, No. 469738, Cited in the tables
- Assessment of the condition regarding the revenue of an SME shareholder seeking to benefit from the reduced corporate income tax rate: CE, 9th and 10th Ch., March 13, 2025, No. 481538, Cited in the tables
- the factadministration no obligation, pursuant to Article L.76 B of the LPF,administration provide a "document prepared byadministration a database maintained by the tax authorities of European Union member states and to which it has automated access" since this does not constitute a document obtained from a third party, and the absence of procedural irregularities whenadministration to the tax court "appropriate information regarding the nature of the redacted passages and the reasons for their redaction" of the documents upon which the assessment was based: CE, 9th and 10th Ch., March 13, 2025, No. 490897, Cited in the tables