Decisions of the Council of State dated July 22, 2025

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

- the possibility for a taxpayer acting in good faith to correct invoices that erroneously include VAT: Council of State, 9th and 10th Chambers, July 22, 2025, No. 494230, Lebon

- The non-application of the VAT exemption for medical professions in cases where fully equipped professional premises are made available to another member of a regulated medical profession: CE, 9th and 10th Chambers, July 22, 2025, No. 497331, Lebon T.

- The inability to impose a late-filing penalty following a formal notice on a taxpayer whose mental faculties are impaired, and the possibility of assessing a tax by administrative decision against a taxpayer whose mental faculties are impaired: Council of State, 9th and 10th Chambers, July 22, 2025, No. 495374, Lebon T.

- VAT offsetting: Council of State, 9th and 10th Chambers, July 22, 2025, No. 489158, Lebon T.

- a case concerning the correction of an invoice that erroneously included VAT: CE, 9th and 10th Chambers, July 22, 2025, No. 472910, unpublished

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