Decisions of the Council of State dated February 16, 2024

Last Friday, the Council of State issued several tax-related rulings concerning, in particular:

- The validity of the claim that Article 182 B violates the freedom to provide services (in the case of a loss-making company): Council of State, 8th and 3rd Chambers, Feb. 16, 2024, No. 468673, Cited in the tables

- Article 150-0 B ter and the requirement that the reinvestment transaction result in the acquisition of control over a company: Council of State, 8th and 3rd Chambers, Feb. 16, 2024, No. 472835, Cited in the tables

- The rental value of leased real estate and the application of Article 1499-0 A of the General Tax Code: CE, 8th and 3rd Div., Feb. 16, 2024, No. 473815, Cited in the tables

- Inclusion of parking spaces within the scope of the annual office tax: CE, 8th and 3rd Divisions, Feb. 16, 2024, No. 485702, Cited in the tables