Decisions of the Council of State dated July 1, 2025

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

- Failure to apply the tax deferral provided for in Article 150-0 B in cases of capital reduction not motivated by losses: CE, 8th and 3rd Chambers, July 1, 2025, No. 491706, Lebon T.

- The application of VAT to dance lessons provided at a dance school: CE, 8th and 3rd Ch., July 1, 2025, No. 470800, Lebon T.

- The application of VAT to theater instruction activities: CE, 8th and 3rd Ch., July 1, 2025, No. 492060, Lebon T.

- the option to meet with the auditor’s supervisor in the event of difficulties arising during the audit, prior to the issuance of reassessment notice cases of objection to the audit: CE, 8th and 3rd Divisions, July 1, 2025, No. 493680, Lebon T.

- Characterization of an opposition based on the production of a forged power of attorney: CE, 8th and 3rd Chambers, July 1, 2025, No. 495044, Lebon T.

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