Decisions of the State Council on October 15 and 16, 2025
Yesterday, the Conseil d'Etat several tax rulings concerning:
The validity of delegations of signature authority that must be granted by the Director General of the DGFiP to the Director of the DNEF or his deputy, and which are granted to public finance administrators. The Conseil d'Etat that “they were effectively performing the duties of deputy director of the DNEF”(Council of State, 9th and 10th Chambers, Oct. 16, 2025, No. 498581, unpublished)
The interruption of the statute of limitations for a debt collection action in the event of an acknowledgment of debt in correspondence sent to the debt relief commission. The ruling also includes the removal of offensive and defamatory statements from a petition (Council of State, 9th and 10th Chambers, Oct. 16, 2025, No. 498180, Lebon T.)
In addition, the 9th Chamber of Conseil d'Etat rulings yesterday regarding:
The Impact of Applying the VAT Cascade on the Amount of Deemed Distributed Income (Court of Appeal, 9th Chamber, Oct. 15, 2025, No. 496413, unpublished)
The absence of distributed income in the event of a redemption of shares followed by a capital reduction not motivated by losses (Court of Appeal, 9th Chamber, Oct. 15, 2025, No. 495120, unpublished)
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