Decisions of the Council of State on May 20 and 21, 2025

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

- (i) the collectability of VAT erroneously stated on an invoice and (ii) attorney-client privilege: Council of State, 8th and 3rd Chambers, May 20, 2025, No. 475782, Lebon T.

- The statute of limitations for recovery actions regarding joint and several liability under Article 1745 of the General Tax Code: Council of State, 3rd and 8th Chambers, May 21, 2025, No. 476240, Lebon T.

- Payroll tax and civil servants employed by a CREPS: Council of State, 8th and 3rd Chambers, May 20, 2025, No. 499725, Lebon T.

- Property tax on photovoltaic power plants operated on land leased under long-term leases: Council of State, 3rd and 8th Chambers, May 21, 2025, No. 476026, Lebon T.

- The annulment of a resolution setting the rates for fees related to the operation of the on-site sewage treatment service and the maintenance of contracted facilities: Council of State, 3rd and 8th Chambers, May 21, 2025, No. 491124, Lebon T.

- Property tax and the procedure applicable when the designated use of land is challenged: Council of State, 3rd and 8th Chambers, May 21, 2025, No. 464769, Lebon T.

- The recognition of revenue for services performed even though the customer is contractually deemed to have waived such services: Court of Appeal, 8th and 3rd Divisions, May 20, 2025, No. 496756, unpublished

- The inclusion of profit shares from unincorporated partnerships or dividends in the calculation of the payroll tax liability ratio: CE, 8th and 3rd Divisions, May 20, 2025, No. 494488, unpublished

- the address for service of the reassessment proposal CE, 3rd and 8th Ch., May 21, 2025, No. 491206, unpublished

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