Decisions of the Council of State dated February 24, 2026
Yesterday, the Conseil d'Etat rulings on tax matters concerning:
Elimination of the requirement to disclose financial consequences in the reassessment proposal consolidated subsidiary (link to the article on the firm’s website)
administration inabilityadministration the sale price stated in the notarized deed when calculating the taxable capital gain under Article 244 Bis A without asserting that the sale price stated in the deed was lower than that agreed upon by the parties (Council of State, 9th and 10th Chambers, Feb. 24, 2026, No. 496482, Lebon T.)
The application of the reverse charge mechanism to cleaning and maintenance services when they are ancillary to construction work (CE, 9th and 10th Divisions, Feb. 24, 2026, No. 497507, Lebon T.)
the method to be followed in the case of complex transactions for the application of VAT (EC, 9th and 10th Ch., Feb. 24, 2026, No. 500794, unpublished)
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