Decisions of the Council of State and the Court of Cassation from May 11 to 15, 2026
Last week, the Conseil d'Etat rulings regarding:
the validity of a request for a meeting with a supervisor during a performance review that merely mentions the existence of difficulties encountered during the review, without providing further details (CE, 9th and 10th Ch., May 13, 2026, No. 503687, Lebon T.)
the inclusion in the payroll tax base of the compensation paid to the chief executive officers of the regional branches of Crédit Agricole Mutuel in their capacity as corporate officers (CE, 9th and 10th Ch., May 12, 2026, No. 502034, Lebon T.)
The scope of the obligation to inform the taxpayer of the documents or information obtained from third parties that formed the basis for the adjustment in cases where the assessment is based on a combination of several methods (CE, 9th and 10th Ch., May 12, 2026, No. 502181, Lebon T.)
an appeal against the approval granting eligibility for the investment aid scheme for the construction of a movie theater in New Caledonia, and the possibility for a third party to challenge that approval (CE, 9th and 10th Ch., May 12, 2026, No. 500706, Lebon T.; CE, 9th and 10th Ch., May 12, 2026, No. 500707, Lebon T.)
The Court of Cassation also issued rulings last week concerning:
the lack of reported evidence regarding the impact of environmental legislation on the value of assets subject to the wealth tax (Commercial Court of Cassation, May 6, 2026, No. 25-13.442, unpublished)
Failure to classify a debt deducted from the estate as disputed (Commercial Court of Cassation, May 6, 2026, No. 25-13.598, unpublished)
the implications of the validity of delegations of signature granted to tax inspectors who “effectively” perform the duties of deputy directors of the DNEF (Commercial Court of Cassation, May 6, 2026, No. 24-15.794, unpublished; Cass. com., May 6, 2026, No. 24-13.915, unpublished)
This legal watch produced by Mispelon Avocat, a law firm specializing in French tax audit and French tax litigation. You can follow this legal watch subscribing to the newsletter via this link.