Decisions of the Council of State dated November 21, 2025
Last Friday, the Conseil d'Etat rulings regarding:
the date of the meeting with the departmental representative whenadministration a taxpayer to remedy the fact that the taxpayer was unable to meet with the representative (CE, 8th and 3rd Chambers, Nov. 21, 2025, No. 500348, unpublished)
The non-deductibility for CVAE purposes of expenses incurred in connection with a sale of securities (Court of Appeal, 8th and 3rd Chambers, Nov. 21, 2025, No. 501257, unpublished)
The inability to offset the capital loss realized upon the sale of a corporation subject to corporate income tax—into which a sole proprietorship had been contributed—against the capital gain carried forward at the time of that contribution (Council of State, 8th and 3rd Chambers, Nov. 21, 2025, No. 505354, unpublished)
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