Decisions of the Council of State dated February 18, 2025

Written by Paul Mispelon

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

- The exclusion of the QPFC in the case of dividends distributed by a Chilean subsidiary pursuant to the tax treaty: Court of Appeal, 8th and 3rd Chambers, Feb. 18, 2025, No. 490792, Cited in the tables

- The burden of proof regarding compliance with the deadline for filing a registered letter containing a formal notice to file a declaration at the post office: EC, 3rd and 8th Divisions, Feb. 18, 2025, No. 493127, Cited in the tables

- Representation by counsel during a tax audit in connection with a waiver of the superior’s right of appeal, and the absence of an obligation to notify a partner in a partnership of the financial consequences before the partnership submits its comments on the reassessment proposal CE, 8th and 3rd Chambers, Feb. 18, 2025, No. 492413, Cited in the tables

- The referral of a preliminary ruling on constitutionality (QPC) concerning the smoothing mechanism in the event of a change in the method for determining rental value (General Tax Code, Art. 1518 A): Council of State, 8th and 3rd Chambers, Feb. 18, 2025, No. 497683, Unpublished

- Appeal against the refusal to pay compensation for the role of tax advisor: Council of State, 8th and 3rd Chambers, Feb. 18, 2025, No. 493183, Unpublished

The Council of State also issued a decision yesterday regarding the development tax on riding arenas at equestrian centers: CE, 10th and 9th Chambers, Feb. 17, 2025, No. 469979, Cited in the tables

Paul Mispelon
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