Decisions of the Council of State dated April 15, 2025

Yesterday, the Conseil d'Etat rulings on tax matters concerning:

- the referral of a preliminary ruling to the CJEU regarding the allocation of definitive losses of foreign subsidiaries of "Marks & Spencer" (CE, 9th and 10th Chambers, Apr. 15, 2025, No. 491702, Unpublished; CE, 9th and 10th Ch., Apr. 15, 2025, No. 491716, Unpublished; CE, 9th and 10th Ch., Apr. 15, 2025, No. 496227, Unpublished)

- The tax consequences of the discretionary revaluation of real property located in France by a non-resident company: Council of State, 9th and 10th Chambers, April 15, 2025, No. 487683, cited in the tables; CE, 9th and 10th Chambers, Apr. 15, 2025, No. 487685, cited in the tables)

- the absence of an obligation on the part ofadministration provide the documents supporting the reassessment when the taxpayer makes the request before receiving the reassessment proposal CE, Chapters 9 and 10, April 15, 2025, No. 485418, cited in the tables)

- (i) the absence of a breach of the guarantee under Article L.76B when the taxpayer becomes aware of the documents on which the reassessment proposal was based reassessment proposal his or her right of access to the case file in criminal proceedings, (ii) the conditions under whichadministration invoke the special reassessment period provided for in Article L.188 C of the LPF; and (iii) the non-application of the constitutional provision limiting the cumulative amount of criminal and tax penalties in cases of concurrent offenses (CE, 9th and 10th Ch., April 15, 2025, No. 470382, cited in the tables)