Decisions of the Council of State (week of April 13–17, 2026)

Last week, the Conseil d'Etat rulings on tax matters concerning:

- the rules governing the exclusion from the long-term and short-term gain and loss regime when the company's assets consist primarily of securities excluded from that regime (Court of Appeal, 9th Chamber, April 17, 2026, No. 500136, unpublished)

- the requirement regarding the financing of a commercial activity for the purposes of applying Article 150-0 B ter in the context of a build-to-sell transaction (Court of Appeal, 3rd Chamber, April 17, 2026, No. 471619, unpublished)

- the failure to take into account mail returned toadministration an address other than its registered office when determining whether there is opposition to a tax audit (Council of State, 9th Chamber, April 17, 2026, No. 502713, unpublished)

- the failure to classify an unannounced audit in a case where a tax official obtained a receipt following a meal at a restaurant, even though the discrepancies noted on that receipt were included in the reassessment proposal Council of State, 9th Chamber, April 17, 2026, No. 507643, unpublished)

- Taxation of income earned by a pharmacist in the course of operating a pharmacy (CE, 9th Chamber, Apr. 17, 2026, No. 494039, unpublished)

- the party liable for the housing tax in the event that a termination clause providing for the termination of the lease due to non-payment of rent is invoked (Council of State, 3rd Chamber, April 17, 2026, No. 504693, unpublished; No. 504694, unpublished)

- The application of the CFE in the context of unusable buildings (CE, 9th Chamber, April 17, 2026, No. 499394, unpublished)

- the impossibility of holding a community of municipalities liable under Article L.761-1 of the Code of Administrative Justice in a dispute concerning the household waste tax (Council of State, 9th Chamber, April 17, 2026, No. 496999, unpublished)