Decisions of the Council of State dated May 5, 2025

Yesterday, the Conseil d'Etat several decisions denying the referral of constitutional questions regarding:

- Property tax and household waste collection tax in the event of a temporary change in premises: CE, 8th and 3rd Chambers, May 5, 2025, No. 499328, cited in the tables

- Article L.80 A of the LPF and the enforceability of administrative doctrine: Council of State, 8th and 3rd Chambers, May 5, 2025, No. 499387, unpublished

- Exclusion of income from the sale of rights to original software from the tax credit for modernization of tax collection (CIMR): Council of State, 8th and 3rd Chambers, May 5, 2025, No. 501557, unpublished

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