Decisions of the Council of State and the Court of Cassation from May 4 to 8, 2026
Last week, the Council of State and the Court of Cassation issued rulings on tax matters concerning:
the taxation of indirect gains arising from a contribution of securities to a corporation, where the gain results from the appreciation in value of securities of a corporation of which the taxpayer was then an officer or employee of a company within the same group (Court of Appeal, 8th and 3rd Chambers, May 7, 2026, No. 493083, Lebon T.)
the lack of evidence of an indirect transfer of profits and the identification of relevant comparables (CE, 8th and 3rd Div., May 7, 2026, No. 496874, Lebon T.)
The Classification of Real Property Rights for Shares in an SCI Under the Franco-Russian Tax Treaty (Commercial Court of Cassation, May 6, 2026, No. 24-22.185, Published)
The definition of industrial premises for the purposes of the development tax and the conditions under which administrative doctrine is enforceable (Council of State, 8th and 3rd Chambers, May 7, 2026, No. 505130, Lebon T.)
The overturning of the administrative doctrine subjecting individual retirement trusts to a sui generis levy (Council of State, 8th and 3rd Chambers, May 7, 2026, No. 511615, unpublished; link to news article; decision obtained by the firm)
the application of the weighting factor for determining the rental value in cases where the use of certain areas does not correspond to the activity for which the premises are designated (CE, 8th Chamber, May 6, 2026, No. 507828, unpublished)
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