Decisions of the Council of State dated February 19, 2024

Yesterday, the Council of State issued two rulings on tax matters concerning:

- The failure to apply the "stop-loss" rule under the Franco-Tunisian tax treaty for the calculation of tax credits related to royalties of Tunisian origin: Council of State, 9th and 10th Chambers, Feb. 19, 2024, No. 469407, Cited in the tables

- Eligibility of a stable for exemption from development tax on premises intended to house animals: Council of State, 9th and 10th Chambers, Feb. 19, 2024, No. 471114, Cited in the tables