Decisions of the Council of State dated May 31, 2024

On Friday, the Council of State issued several rulings on international taxation, tax proceedings, the CIR, and personal taxation, specifically concerning:

- The conditions for applying the former Section 212-I-b when the lender is a partnership owned by individuals:CE, 8th and 3rd Divisions, May 31, 2024, No. 476479, Cited in the tables

- Failure to apply Article 182 B of the General Tax Code in cases of fictitious services:Council of State, 8th and 3rd Chambers, May 31, 2024, No. 482470, Cited in the tables

- An audit is not invalid merely because it was not conducted on the company’s premises: Labor Court, 8th and 3rd Chambers, May 31, 2024, No. 488432, Cited in the tables

- The application of the rule doubling doctors’ salaries under the CIR when an employee earns a doctoral degree during the term of their contract:Labor Court, 8th and 3rd Chambers, May 31, 2024, No. 476354, Cited in the tables

- The Robien scheme and the consequences of failing to comply with the rental commitment:Court of Appeal, 8th and 3rd Chambers, May 31, 2024, No. 475692, Cited in the tables