Decisions of the Council of State dated December 15, 2025

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

- The application of tax treaties in the absence of a beneficial owner, second appeal in the Planet case (Council of State, 9th and 10th Chambers, Dec. 15, 2025, No. 497803, Lebon T.)

- the partial application of the primary residence exemption when spouses have separate primary residences (Council of State, 9th and 10th Chambers, Dec. 15, 2025, No. 496235, Lebon T.)

- The statute of limitations on collection actions against taxpayers who cease to report annually the amount of social security contributions deferred under the exit tax (CE, 9th and 10th Ch., Dec. 15, 2025, No. 495783, unpublished) 

- the res judicata effect of a criminal court judgment declaring a police report null and void (Council of State, 9th and 10th Chambers, Dec. 15, 2025, No. 472294, Lebon T.)

- the weighting factor used to determine the rental value (CE, paras. 9 and 10, Dec. 15, 2025, No. 488207, Lebon T.)

- the concept of establishing a business for CFE purposes (CE, Sections 9 and 10, Dec. 15, 2025, No. 490769, Lebon T.)

- the applicable appeal period for urban planning taxes (Council of State, 9th and 10th Chambers, Dec. 15, 2025, No. 499609, Lebon T.)

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