Decisions of the Council of State dated November 13, 2024

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

- the filing of an amended return after the filing deadline. Such filing constitutes a contentious claim within the meaning of Article L.190 of the LPF: CE, 9th and 10th Ch., Nov. 13, 2024, Cited in the tables

- The fact that a taxpayer is not subject to property tax under Article L.80 A of the General Tax Code does not preclude the taxpayer from being subject to the household waste collection tax: Council of State, 9th and 10th Chambers, Nov. 13, 2024, No. 472178, Cited in the tables

- Expenses eligible for the tax credit for film production, specifically compensation expenses for production and directing staff: Council of State, 9th and 10th Chambers, Nov. 13, 2024, No. 472811, Cited in the tables

- The annulment of the circular on the incentive tax relating to the blending of biofuels "insofar as it requires a physical laboratory analysis for fuels containing HVO produced using the co-processing method upon entry into a first tax warehouse": Council of State, 9th and 10th Chambers, Nov. 13, 2024, No. 449850, Unpublished