QPC on the tax on share buybacks: the date of the decision has been announced

The hearing on the QPC concerning the tax on share buybacks (more specifically, the tax on capital reductions resulting from certain transactions in which companies repurchase their own shares) was held last Tuesday.

The Constitutional Council has indicated that it will issue its decision on March 27.

If the tax authority disallows this tax, it may limit the effect of its decision to only those taxpayers who have filed a claim.

It is therefore important for companies that have not yet filed a claim and wish to ensure they receive a refund in the event of a rejection to file a claim promptly.

Having assisted clients with filing a preliminary claim, we may be able to help you: please contact us

This monitoring service is provided by Mispelon Avocat, a law firm specializing in tax audits and tax litigation. You can stay updated by subscribing to the newsletter via this link.

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Decisions of the Council of State dated March 13 and 17, 2026

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When the accountant’s admission allows for the waiver of penalties for willful misconduct