Decisions of the Council of State dated February 5, 2024

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

- the application of the tax deferral regime under Article 150-0 B to BSPCEs and ruled that "in the event of a contribution to a company not controlled by the contributor of securities subscribed for through the exercise of such warrants, the gain resulting from such a contribution is not immediately taxable but benefits from the tax deferral provided for under the provisions of Article 150-0 B of the General Tax Code": CE, 8th and 3rd Ch., Feb. 5, 2024, No. 476309, Cited in the tables

- The withholding tax under Article 182 A does not apply when the taxpayer is considered a French tax resident under domestic law, regardless of whether a tax treaty results in the taxpayer being considered a resident of another country: CE, 8th and 3rd Chambers, Feb. 5, 2024, No. 469771, Cited in the tables

-administration ability, following the conclusion of a settlement, to issue a tax assessment against the taxpayer for the same period and the same taxes based on grounds for assessment that are distinct from those covered by the settlement: Council of State, 9th and 10th Chambers, Feb. 5, 2024, No. 470616, Cited in the tables

- Conditions for the sole shareholder of an LLC to opt for corporate income tax: CE, paras. 9 and 10, Feb. 5, 2024, No. 470324, Cited in the tables