Decisions of the Council of State dated March 30, 2026

Conseil d'Etat Court of Cassation
Written by Paul Mispelon

On March 30, the Conseil d'Etat rulings on tax matters concerning:

- the non-deductibility of a provision for a receivable constituting aid to a subsidiary that is not of a commercial nature (Court of Appeal, 8th and 3rd Chambers, March 30, 2026, No. 499612, Lebon T.)

- the deductibility of social security or professional contributions paid abroad when the income is taxable in France as business income (CE, 8th and 3rd Divisions, March 30, 2026, No. 500362, Lebon T.)

- the entry into force of the provisions governing the taxation of transfers of temporary usufruct—Art. 13 of the General Tax Code—and the absence of a violation of the ECHR (Council of State, 8th and 3rd Chambers, March 30, 2026, No. 502243, Lebon T.)

- the classification of equity securities when the voluntary liquidation of the subsidiary is being considered (Court of Appeal, 8th and 3rd Chambers, March 30, 2026, No. 499614, unpublished)

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Paul Mispelon
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