Decisions of the Council of State dated June 18, 2025

Conseil d'Etat Court of Cassation
Written by Paul Mispelon

Yesterday, the Conseil d'Etat several tax rulings concerning: 

- The application of the holding period deduction to the taxation of the cash settlement in cases of abuse of rights: Council of State, 9th and 10th Chambers, June 18, 2025, No. 492438, Lebon T.

- The criteria for determining the number of employees for the purpose of applying the tax exemption when establishing a business in a rural revitalization zone: CE, 9th and 10th Divisions, June 18, 2025, No. 494856, unpublished

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Paul Mispelon
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