Decisions of the Council of State and the Court of Cassation dated December 18, 2024

Yesterday, the Council of State and the Court of Cassation issued rulings concerning partnerships, the tax on insurance contracts, registration fees, and the collection procedure in cases where a director is held jointly and severally liable:

- Determination of the party liable for income tax on a partnership owned by another partnership: CE, 3rd and 8th Div., Dec. 18, 2024, No. 469461, Cited in the tables

- A reversal of case law regarding the tax on insurance contracts:“where the coverage, which is not necessarily included in an insurance contract falling under Article L. 211-1 of the Insurance Code, applies in the event of any claim involving a motor vehicle, regardless of whether the policyholder of the coverage is the same as the policyholder of the mandatory automobile insurance”: Cass. com., Dec. 18, 2024, No. 22-15.074, Published

- With regard to registration fees in the case of transfers of corporate shares, the Court clarifies that“the registration fees applicable to a transfer of corporate shares are calculated based on the legal nature of such shares as determined on the date of the event giving rise to the registration fees, which corresponds to the date of the transfer of ownership, regardless of whether, on the date the deed of transfer is submitted for registration, the corporate restructuring previously undergone by the company has not yet been published in the Commercial and Companies Register”: Cass. com., Dec. 18, 2024, No. 23-21.435, Published

- Regarding the collection procedure against a corporate officer found jointly and severally liable following a conviction for tax fraud, the Court of Cassation holds that the judgment of the criminal court is not an enforceable title if it does not specify the amount of the public treasury’s claim: Cass. com., Dec. 18, 2024, No. 22-16.103, Published