Decisions of the Council of State dated May 7, 2025

The Conseil d'Etat rulings on tax matters the day before yesterday, specifically regarding:

- transfer pricing: EC, Chapters 9 and 10, May 7, 2025, No. 491058, cited in the tables

- Compliance with extra-legal standards under the QPFC as applied to dividends received from a subsidiary located in a third country: EC, 9th and 10th Chambers, May 7, 2025, No. 489957, cited in the tables

- the 10% late payment surcharge and the absence of force majeure in the event of a seizure ordered by a judicial authority: Council of State, 9th and 10th Chambers, May 7, 2025, No. 495329, cited in the tables

- The validity of a request for the recovery of state aid: Council of State, 9th and 10th Chambers, May 7, 2025, No. 493196, cited in the tables

- Property tax and the concept of transfer of a business: Council of State, 9th and 10th Chambers, May 7, 2025, No. 494468, cited in the tables

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