Decisions of the Council of State dated January 15, 2025

Conseil d'Etat Court of Cassation

Jan. 16

Written by Paul Mispelon

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

- Standing to bring an action before the tax court in the event of the assignment of a CIR claim: Council of State, 9th and 10th Chambers, Jan. 15, 2025, No. 489721, Cited in the tables

- The method for calculating late-payment interest in favor of the taxpayer in the context of a VAT adjustment: Council of State, 9th and 10th Chambers, Jan. 15, 2025, No. 473736, Cited in the tables

- Classification of income from horse breeding: CE, Chapters 9 and 10, Jan. 15, 2025, No. 476885, Cited in the tables

- The scope of Article R*196-3 of the LPF with respect to property taxes: Council of State, 9th and 10th Chambers, Jan. 15, 2025, No. 467615, Cited in the tables

- the conditions for applying the tax deduction under Article 44 quaterdecies of the General Tax Code, which is available to certain companies located in the French overseas departments when the company is a partner in a partnership: Council of State, 9th and 10th Chambers, Jan. 15, 2025, No. 473898, Cited in the tables

Standing to sueCIRAssignment of a claimLate payment interestAdjustmentVATFarm incomeLivestockHorsesR*196-3Property taxesOverseas DepartmentsTax deductionPartnership

Paul Mispelon

Decision of the Court of Cassation on the lack of jurisdiction of the enforcement judge to rule on the statute of limitations for a recovery action

Comment to the RDF regarding electronic notification