Decisions of the Council of State dated December 12, 2024

Yesterday, the Council of State issued several decisions concerning, in particular:

- abuse of rights, specifying that "does not preclude the dismissal as constituting an abuse of rights of acts entered into or performed for the sole purpose of reducing the taxpayer's tax burden, the fact that the taxpayer could have reduced this burden in the same manner by choosing to perform or carry out acts other than those alleged to constitute an abuse of rights": Council of State, 9th and 10th Chambers, Dec. 12, 2024, No. 470038, Cited in the tables

- Application of VAT on the margin and invoice formalities: Court of Appeal, 9th and 10th Chambers, Dec. 12, 2023, No. 466239, Cited in the tables

- Classification as a preferential tax regime within the meaning of Article 238A (in the specific case concerning the deduction of royalties paid to a Cypriot company): EC, 9th and 10th Divisions, Dec. 12, 2023, No. 464740, Cited in the tables

- Classification of jewelry under the tax on precious metals, jewelry, and works of art: CE, Sections 9 and 10, Dec. 12, 2023, No. 470249, Cited in the tables

- With regard to the CVAE, the distinction to be made in cases where a contract provides, without distinction, for the payment of rent for the provision of tangible property and ancillary services related to such provision, on the one hand, and for other separate services, on the other: CE, 9th and 10th Chambers, Dec. 12, 2023, No. 470624, Cited in the tables