Decisions of the Council of State dated May 19, 2025

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

- The application of late-payment interest and the applicable judicial procedure when a taxpayer requestsadministration, after losing a case before the Conseil d'Etat, to exercise the powers under Article R 211-1 of the General Tax Code to grant a tax refund because the tax assessed was, ultimately, contrary to EU law: Council of State, 9th and 10th Chambers, May 19, 2025, No. 491417, Lebon

- The requirement to establish fraudulent intent in order to impose the fine provided for in Article 1737 of the General Tax Code for omissions on invoices intended to conceal identifying information regarding business customers: Council of State, 9th and 10th Chambers, May 19, 2025, No. 474967, Lebon T.

- (i) the consequences of the departmental direct tax commission taking over from the national commission, and (ii) the deductibility under the CVAE of commissions paid to tour guides who bring in business: CE, 9th and 10th Chambers, May 19, 2025, No. 492419, Lebon T.

- The conditions for applying the European regulation on the coordination of social security systems: CE, Chapters 9 and 10, May 19, 2025, No. 491958, unpublished

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