Decisions of the Council of State dated December 8, 2023

On Friday, the Council of State issued several important rulings:

- on the absence of a concept of beneficial owner in Article 119 bis: CE, Tax Chamber, Dec. 8, 2023, No. 472587, Published

- On the deductibility of punitive damages: Supreme Court, Full Tax Division, Dec. 8, 2023, No. 458968, Published

- Regarding the possibility of including BSPCE shares in a PEA: CE, Chapters 8 and 3, Dec. 8, 2023, No. 482922, Cited in the tables