Decisions of the Council of State dated July 15, 2025

Conseil d'Etat Court of Cassation
Written by Paul Mispelon

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

- Application of the vacant housing tax to a luxury villa undergoing renovation: Council of State, 8th and 3rd Chambers, July 15, 2025, No. 499230, Lebon T.

- The application of the first paragraph of Article L.212-1 of the Code of Relations Between the Public andadministration the decision updating the rates used to determine the rental value of commercial premises: Council of State, 8th and 3rd Chambers, July 15, 2025, No. 491157, Lebon T.

- Dismissal of an appeal for abuse of power and a preliminary ruling on constitutionality (QPC) concerning the VAT exemption for tutoring services provided by private nonprofit organizations: Council of State, 8th and 3rd Chambers, July 15, 2025, No. 503372, unpublished

- Dismissal of an appeal for abuse of power and a preliminary ruling on constitutionality (QPC) concerning the tax on non-alcoholic beverages: Council of State, 8th and 3rd Chambers, July 15, 2025, No. 504696, unpublished

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Paul Mispelon
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