Decisions of the Council of State and the Court of Cassation dated September 17, 2025
Yesterday, the Conseil d'Etat the Court of Cassation issued rulings regarding:
the referral of a QPC challenging the constitutionality of the law validating the floor mechanism applicable to the calculation of rental values for commercial premises (Council of State, 8th and 3rd Chambers, Sept. 17, 2025, No. 506083, unpublished). This decision opens up opportunities for claims; you can find an article explaining this on the firm’s website: link to the article
The fact that quarry deposits do not qualify as real estate for the purposes of determining whether a company is predominantly engaged in real estate activities under Article 219(I)(a-sexies-0-bis) of the General Tax Code (CE, 8th and 3rd Ch., Sept. 17, 2025, No. 494888, Lebon T.)
The judge’s jurisdiction in debt collection matters and the effect of a disputed enforcement action—which was the subject of a dismissal order that did not take effect—in interrupting the statute of limitations (Court of Cassation, 8th and 3rd Chambers, Sept. 17, 2025, No. 497769, Lebon T.)
the inadmissibility of a motion to dismiss seeking to challenge the legality of access to a lawyer’s bank accounts (Council of State, 8th and 3rd Chambers, Sept. 17, 2025, No. 481417, unpublished)
Compliance with the principles of legal certainty and the free movement of capital under EU law regarding the applicable statute of limitations when the provisions of Articles L.23 C of the Financial Procedures Code (LPF) and 755 of the General Tax Code (CGI) concerning assets held abroad are applied (Cass. Com., Sept. 17, 2025, No. 23-10.403, Published)
the possibility for aadministration officialadministration file a petition with the courts requesting that other officials be authorized to conduct tax searches, provided that the official holds at least the rank of inspector, is authorized by the Director General of Public Finance to conduct tax searches, and is authorized to representadministration (Cass. com., Sept. 17, 2025, No. 24-11.988, Published)
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