Conseil d'Etat decisions of June 2, 2025

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

- A claim for compensation due to theadministration delayadministration issuing a certificate required to obtain a refund of Swiss withholding tax: CE, Sections 9 and 10, June 2, 2025, No. 491270, Lebon T.

- The classification of income received, through a German company, by a member of the German Scorpion group in connection with the staging of a concert in France: CE, 9th and 10th Chambers, June 2, 2025, No. 492796, Lebon T.

- the admissibility of appeals against tax rulings issued in response to a request based on Article L. 80B, paragraph 2, provided that the request was filed prior to the transaction: Council of State, 9th and 10th Chambers, June 2, 2025, No. 493848, Lebon T.

- Eligibility for the tax exemption for establishing a business in a rural revitalization zone (Art. 44 quindecies) in the event of a business transfer: Council of State, 9th and 10th Chambers, June 2, 2025, No. 496266, Lebon T.

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