Decisions of the Council of State dated April 30, 2024

Last Tuesday, the Council of State issued two rulings concerning:

- The validity of a rationale based on a reassessment proposal the documents referred to in the proposal are submitted after the reassessment proposal has been sent reassessment proposal CE, 3rd and 8th Divisions, April 30, 2024, No. 465718, Cited in the tables

- Assessment of the conditions regarding the duration of operations and the amount of revenue for the purposes of applying Article 151 septies to agricultural partnerships not subject to corporate income tax: CE, 3rd and 8th Divisions, April 30, 2024, No. 454502, Cited in the tables