Decisions of the Council of State dated May 9, 2025

Last Friday, the Conseil d'Etat rulings on tax matters concerning, in particular:

- the overturning of the administrative doctrine that prohibited Covid-related carrybacks in the event of a tax reassessment (Council of State, 8th and 3rd Chambers, May 9, 2025, No. 499096, Lebon T.)

This decision opens up opportunities to file claims; see the article on the firm’s website.

- the consequences of correcting a declaration after the filing deadline -administration “Oops” serviceadministration reversal of the Paris Administrative Court of Appeal’s decision of June 28, 2024; Council of State, 8th and 3rd Chambers, May 9, 2025, No. 496935, Lebon T.)

- the fact that a taxpayer is not a partner within the meaning of Article 120(3) of the General Tax Code, but must be regarded as the person in charge of the business (Council of State, 8th and 3rd Chambers, May 9, 2025, No. 496088, Lebon T.)

- Deadline for providing documents relevant to the taxpayer’s defense, and no obligation to provide documents held solely by the judicial authority (CE, 8th and 3rd Chambers, May 9, 2025, No. 490387, Lebon T.)

- No violation of European standards regarding the tax on the use of long-distance transport infrastructure (EC, 8th and 3rd Chambers, May 9, 2025, No. 492584, unpublished)

This monitoring service is provided by Mispelon Avocat, a law firm specializing in tax compliance and litigation. You can stay updated by subscribing to the newsletter via this link.