Decisions of the Council of State dated November 13, 2023

Conseil d'Etat Court of Cassation

Nov. 14

Written by Paul Mispelon

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

- The classification of direct or indirect subsidies within consolidated groups and the classification of management decisions in cases where a liability is not recognized on the company’s balance sheet: Court of Appeal, 8th and 3rd Chambers, Nov. 13, 2023, No. 469628, Cited in the tables

- The tax treatment applicable to a U.S. LLC whose purpose is to provide real estate free of charge to the parents of its member: CE, 8th and 3rd Div., Nov. 13, 2023, No. 465852, Cited in the tables

- Reform of the rental value and application of the location coefficient: Labor Court, 8th and 3rd Chambers, Nov. 13, 2023, No. 474735, Cited in the tables

GrantIntegrated GroupsManagement decisionLiabilityLLCProvisionReal estateRental valueLocation coefficientCorporate tax auditCorporate tax auditCorporate tax reassessment

Paul Mispelon

Change in the deadline for notifying the immediate supervisor and the departmental contact person.

Decision of the Council of State dated November 3, 2023